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2 Quartile is in the jewellery retail business which can be assumed to be highly seasonal. For the year ended 30 September 2014, Quartile assessed its operating performance by comparing selected accounting ratios with those of its business sector average as provided by an agency. You may assume that the business sector used by the agency is an accurate representation of Quartile’s business.
Which of the following circumstances may invalidate the comparison of Quartile’s ratios with those of the sector average?
(i) In the current year, Quartile has experienced significant rising costs for its purchases
(ii) The sector average figures are complied from companies whose year end is between 1 July 2014 and 30 September 2014
(iii) Quartile does not revalue its properties, but is aware that other entities in this sector do
(iv) During the year, Quartile discovered an error relating to the inventory count at 30 September 2013. This error was correctly accounted for in the financial statements for the current year ended 30 September 2014
A All four
B (i), (ii) and (iii)
C (ii) and (iii) only
D (ii), (iii) and (iv)
答案：C
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