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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: 8 H" M7 e- U/ v4 {( h) G X: H* X) n
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.
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3 v% M8 ?, g C: g! tWhen 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. + [$ H/ o1 T1 I$ V" T6 g* B
With regard to the implications of revenue recognition policies for financial analysis, Krome should agree with:) J/ `% K2 F+ ?9 [4 B% `3 { C
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A. both of these statements.2 Q2 V5 Y8 @# C# l; q( [0 S
B. only one of these statements.( M$ v; g5 I0 }
C. 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
