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Jerry Krome, CFA, is an equity analyst. The head of research at Krom firm composes a memo that contains the following statements: 3 p4 X6 g3 o! w) u/ c: H" y# E
To the extent that management has discretion over the firm's revenue recognition, an analyst should consider policies that recognize revenue later to be more conservative than policies that recognize revenue sooner. % b8 ]9 E$ C: R' k
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When comparing the performance of companies, an analyst can use the information in the financial statement disclosures to adjust the financial statements for differences in revenue recognition policies.
+ x/ ?4 j1 Z& [With regard to the implications of revenue recognition policies for financial analysis, Krome should agree with:
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: x# S a! E, s$ ?2 y: b, H, BA. both of these statements.
4 }! P5 h9 g$ D/ h) OB. only one of these statements.
Y4 O" ]& n/ k3 B0 w/ nC. neither of these statements.
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发表于 2016-2-6 09:46:03
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