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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: 5 s0 |! Z1 z9 G
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. 3 E" h5 l$ ?4 N3 G% n
0 g# l# h% h3 l" }$ P! {% b5 bWhen 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. / Y6 v4 Z& S* {* D
With regard to the implications of revenue recognition policies for financial analysis, Krome should agree with:
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A. both of these statements.+ q. D- r/ z- i q6 K
B. only one of these statements.9 a( s( ^" g$ ^( w9 [$ m* f' e' N/ W
C. neither of these statements.
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发表于 2016-2-6 09:46:03
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