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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: 0 ]: z4 {0 b$ b7 ~* O
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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( g5 j6 C) r; N! l7 |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.
8 ]9 G* K: t# [/ H t% K/ HWith regard to the implications of revenue recognition policies for financial analysis, Krome should agree with:
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& G+ ]7 R4 ]/ I& E2 CA. both of these statements.
4 h$ A+ |4 N. W$ Y. T( z1 TB. only one of these statements.
7 b5 _! m4 Y3 ?$ L4 C8 |C. neither of these statements.( O& ]; o% Y8 y
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发表于 2016-2-6 09:46:03
发表于 2016-2-7 17:23:11
