Which of the following are the limitations of financial analysis? a. Financial analysis does not consider price level. b. Financial analysis is just a study of interim reports. c. Financial analysis may be leading with the knowledge of the changes in accounting procedure followed by a firm. d. Financial statements are prepared on the the basis of going concern concept. A B C D Both (a) and (b) Both (b) and O Both O and (d) Both (a) and (d)