NO.PZ2023020602000031
问题如下:
The following information for the current year is available for a company that prepares its financial statements in accordance with US GAAP.
The company's operating profit (in thousands) is
closest to:
选项:
A.$2,050.00 B.$2,300.00 C.$1,850.00解释:
解析
USGAAP下是单独列示,进CO的pre tax income,但是是在哪里提到进CO operating profit了?
看讲义IFRS下也是要单独列示,是nonrecurring,那就是在DO部分单独列示吧,operating前还是后?