对应视频哪一段？

问题如下：

Webster’s concern about BIG Industrial’s inventory suggests poor reporting quality, most likely resulting from a lack of:

选项：

A.

completeness.

B.

clear presentation.

C.

unbiased measurement.

解释：

C is correct.

Webster is concerned that innovations have made some of BIG Industrial’s inventory obsolete. This scenario suggests impairment charges for inventory may be understated and that the inventory balance does not reflect unbiased measurement.

解析：高质量资产负债表的三个要求：completeness, unbiased measurement, 和clear presentation。BIG公司的inventory存在过时问题，同时账面价值被高估，说明存货减值计的太少，存货的计量不符合unbiased measurement的要求。