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Question 2 (25 marks) On November 20, 2021, Hengrui Pharmaceuticals Co. announced that it decided to change capitalization point of R&D expenditure to make the

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Question 2 (25 marks) On November 20, 2021, Hengrui Pharmaceuticals Co. announced that it decided to change capitalization point of R&D expenditure to make the measurement of R&D expenditure more in line with the company's actual situation. Required: (1) Describe the financial performance of Hengrui Co.. (2) What's the type of this change? And what's the method for the change? (3) What are expected effects on the financial statements of Hengrui Co.. by this change? (4) What are reasons for this change for Hengrui Co.. (5) What are usefulness and limitation of EPS

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