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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:
( M a" @' c/ cTo 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 m: A' V" c7 N' i! [: A
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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. # d! k% V5 X- Y2 b
With regard to the implications of revenue recognition policies for financial analysis, Krome should agree with:9 g) { Y' b) e; [
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A. both of these statements.& i7 Y% [$ n! u9 ~6 p) a3 [% v5 u
B. only one of these statements.0 a( `% `2 _; U4 ?$ z- x6 A
C. neither of these statements. {! G, y$ d% _' `. d
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发表于 2016-2-6 09:46:03
发表于 2016-2-7 17:23:11
