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To uate the potential effect of an innovative and unique type of business transaction on financial statements,an analysts best approach is to:

A、monitor the actions of standard setters and regulators.

B、gain an understanding of the transactions economic purpose.

C、consider the approach taken fornewtransactions that arose in the past.

Answer B

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analysis

B is correct.By understanding the economic purpose of a transaction and applying the conceptual framework,an analyst may be able to *uate the potential effect on financial statements,even in the absence of specific standards.

A is incorrect.Given the lag between new product development and regulatory action,the actions of standard setters and regulators are unlikely to be helpful when the new transactions initially arise.

C is incorrect.New types of transactions have unique elements that distinguish them from the transactions that arose previously.They may or may not affect the financial statements in the same way.

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