问题如下：
In order to analyze a company's financial situation comprehensively, are adjustments required for comparability?
选项：
A. No.
B. Yes, we could make some adjustments after ratio analysis.
C. Yes，such as differences in accounting methods and estimates.
解释：
C is correct.
Adjustments should be made before doing ratio analysis, adjustments include dfferences in accounting method and important estmates, such as LIFO is permitted under US GAAP but not used uner IFRS.
请把题给翻译一下，这个知识点在哪里？
