An analyst does research about financial r
题型：单项选择题
问题：
An analyst does research about financial ratios. ALLIED company adopted IFRS and recorded an initial upward revaluation of long-term assets. Now the analyst tries to compare ALLIED to BLUEPOINT company reporting under U. S. GAAP and made relevant adjustments. Which of the following adjustments to BLUEPOINT reporting under U.S. GAAP is most appropriate（）
A. increases the profit margin.
B. increases the return on assets.
C. decreases the financial leverage.