WHICH IS LEAST LIKELY ONE OF THE CONCLUSIONS ABOUT THE IMPACT OF A...

6. Which is least likely one of the conclusions about the impact of a change in

financial reporting standards that might appear in management’s discussion and

analysis?

A. Management has chosen not to implement the new standard.

B. Management is currently evaluating the impact of the new standard.

C. The new standard will not have a material impact on the company’s

financial statements.