Why is analysis of financial statements carried out?
A、So that the analyst can determine a company’s accounting policies. 
B、So that the significance of financial statements can be better understood through comparisons with historical performance and with other companies. 
C、To get back to the ‘real’ underlying figures, without the numbers being skewed by the requirements of International Financial Reporting Standards.
D、To produce a report that can replace the financial statements, so that the financial statements no longer need to be looked at.