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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: ; n8 c3 F+ M% l7 j8 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. & r+ W3 O3 W) [7 ?; u( D P3 ^
! }2 w; _9 j/ l/ p& i; D1 X, KWhen 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.
( }$ e, ^- F! Q5 c- vWith regard to the implications of revenue recognition policies for financial analysis, Krome should agree with:
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+ l4 L2 C+ }5 H, t6 O# e/ n" hA. both of these statements.+ s: I4 ~8 {' Z' @4 n) h0 U1 t
B. only one of these statements.$ m4 d, Q. d' X; K8 e6 r
C. neither of these statements.
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