求解CFA一级FSA的一个问题

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题目：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 atandard.
               B. Management iscurrently evaluating the impact of the new standard.
               C. The new standard will not have a material impact on de company's financial statement.
答案：A
解析：Manegement can discuss the impact of adopting the new standard, conclude that it does not apply or will have no material impact,or state that they are still evaluating the potential impact.
解析中不是提到conclude that it does not apply吗，为什么A不对呢？

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关键词：CFA一级 CFA FSA conclusions Management management standards reporting material discuss

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