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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 p0 [/ u& Q. U$ {) j
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. # ^- \9 h$ h- j$ F9 A
$ k1 ?3 d, s; E& R- C4 T* U- L# OWhen 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. 8 y& Y9 j; d( I; Y3 m! n: P
With regard to the implications of revenue recognition policies for financial analysis, Krome should agree with:! d, \& G8 L* } K
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A. both of these statements.
, b/ q* H2 U7 ~' A! M+ F- }B. only one of these statements.
4 V: |2 n# \7 C4 @) H$ uC. neither of these statements.9 k! F) T) y. N
8 M1 V& V8 c6 h
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发表于 2016-2-6 09:46:03
发表于 2016-2-7 17:23:11
