CFA知识点有很多，在备考中是有很多的习题需要练习的，不知道你在备考中知识点学习的怎样，今天我们来看看CFA考试中non-GAAP financial measure真题有哪些？
Accounting choices within GAAP that decrease reported performance in the current period and may increase performance in later periods are most likely examples of:
A、aggressive accounting.
B、conservative accounting.
C、earnings that are not sustainable.
【Answer 】B
这就是non-GAAP financial measure知识的真题，不知道你在爱学习的过程遇到什么样的问题呢？如果没有遇到其他的问题，那你这个知识点学习的不错，有问题的话这边有CFA课程，可以帮助你学习哦！这道题的解析是什么呢？
【analysis】
B is correct.Conservative accounting choices decrease the company’s reported performance and financial position in the current period and may increase its reported performance and financial position in later periods.
A is incorrect because aggressive accounting choices have the opposite effect of increasing the company’s reported performance and financial position in the current period and may decrease its reported performance and financial position in later periods
C is incorrect because conservative accounting such as decreasing current reported performance and increasing later reported performance does not typically create a sustainability issue.
