multiple-class structure enables controling shareholders to mitigate dillutive of their voting power when new shares are issued,为什么呀？谢谢！

faithful representation？ understanding？ qualitative characteristic? 做题时上述概念理解不到位，能详述一下不？谢谢!

In early January 2015, an analyst sees a news release that a company he follows (which reports under US GAAP) will be forced to reduce output from one of its major product lines at its highly specialized ceramics plant in response to a new technology introduced by its major competitor. The table summarizes information and estimates that the analyst has gathered from various sources about the plant and its future prospects. 这题的题干信息是这样的能否解释一下？ 另外在答案中有At the end of 2014, a test of impairment is required because “events or changes in circumstances indicate that its carrying amount may not be recoverable.” 这句解析，能解释一下为什么要强调这一点吗？ 就是说为什么要impair? 谢谢

老师说原版书上有十个behavioral basis 讲义上少了两个 会给我们补充 但是貌似是没有补充？

老师可不可以讲一下第7题，我记得老师课上说会计准则确定一项费用，税务局不会认，所以形成DTA，这道题为什么说是永久差异？

在计算第二个10年的终值时，为什么还是先付年金模式呢？

为什么在计算weighted average number of shares outstanding 的时候，视频的讲解中380000份common share没有进行时间加权。

为什么供不应求了，不是应该价格高于均衡价格吗？

老师您好，请问这题A选项求basic EPS,我红色框框的列式有错吗？答案的式子没有对380000加权，真正的答案是什么呢？（原版书课后题）

这题的概念感觉有点混乱，spot price不是一直指的是0时间点的现价么，为什么这题里面又变成了T时间点的价格，那forward price又指什么了呢？