Dekho is question me basically kya keh raha hai ki,.. Analyst ek firm ki I/S dekh raha hai usme is year ek large amount of restructuring charge debit kiya gaya hai earnings ke against me.
To is situation me us analyst ko agar true & fair picture chaiye income statement ki to us charge ko pro forma adjustments karna hoga last earnings me taki ye large restructuring charge distribute ho sakte hai earnings fair ho..
Ye companies tak karti hai jab last earning kam ho to nahi dikhati ye charges but jis sal earnings achi hoti hai usi saal sara ek bar me dikha deti hai..apne ap ko acha dikhane ke liye..So accordingly, earnings ko adjust karna hoga.
Dekho is question me basically kya keh raha hai ki,.. Analyst ek firm ki I/S dekh raha hai usme is year ek large amount of restructuring charge debit kiya gaya hai earnings ke against me.
To is situation me us analyst ko agar true & fair picture chaiye income statement ki to us charge ko pro forma adjustments karna hoga last earnings me taki ye large restructuring charge distribute ho sakte hai earnings fair ho..
Ye companies tak karti hai jab last earning kam ho to nahi dikhati ye charges but jis sal earnings achi hoti hai usi saal sara ek bar me dikha deti hai..apne ap ko acha dikhane ke liye..So accordingly, earnings ko adjust karna hoga.