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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: ( o7 S. @. R, h
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. 6 L) l/ w) ?- E3 N0 k' l
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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.
; `* Y, W! G* p1 `9 A7 ZWith regard to the implications of revenue recognition policies for financial analysis, Krome should agree with:
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; \4 ~: D/ h/ o% \A. both of these statements.* @$ j& v; b( F- ~' _$ B6 u
B. only one of these statements.
' s% S; ~0 ^* E2 C4 \: T0 T$ sC. neither of these statements.
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发表于 2016-2-6 09:46:03
发表于 2016-2-7 17:23:11
