Which of the following analyst's action(s) would improve the usefulness of financial information through strengthening the enhancing qualities (i.e. as opposed to the fundamental qualities) of the information?

(One or more answers could be correct. Negative marking applies to wrong selections.)

a.

Analyst discloses their forecast assumptions, sources of information, and the ratios formula used, so that users can check for themselves and have higher confidence in the information.

b.

Analyst prioritised the discussion of information, and only focused on the most important issues that their client concerns about because they understand their client's needs and priority.

c.

Analyst uses both quantitative and qualitative information to disclose information, supplement them with user-friendly charts and graphs. For complex issues they include a summary reconciliation table to show the relationships between different numbers.

d.

Analyst checked and rechecked their work, and gave it to their supervisor to review to ensure the analysis is reliable.

e.

Analyst has a targeted timing and schedule to release information and reports to the user so that the information is not to late or outdated by the time they are released.

f.

Analyst adjusts Company B financial statements so that it would reflect the same accounting policy choice with Company A to enable proper evaluation of which one could be a better investment.