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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: 3 T, C/ i/ }5 \9 Y
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. 8 Q4 Q: @2 b9 k: F" v
. S, n) s% D/ b0 e6 zWhen 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. n! y/ C! i9 y% |+ g) _
With regard to the implications of revenue recognition policies for financial analysis, Krome should agree with:) }) E5 Y' |& i$ c, c
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A. both of these statements.
2 A* y% ~# j! j! ]. y2 _B. only one of these statements.
3 J. j' O7 q" i' h- r' BC. neither of these statements./ T3 I1 [/ e5 p3 ~& Z9 a8 n& n; r
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