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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: , g- e; G8 @& V) M/ c
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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7 w3 F% Q6 n6 y: h/ r, ]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.
& s: k! |" u6 P NWith regard to the implications of revenue recognition policies for financial analysis, Krome should agree with:
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9 Y v6 `' b6 d7 Q: O$ Y( |A. both of these statements." N$ _. Z9 e: V/ ?; ?4 G
B. only one of these statements.' G3 ]8 U% k0 z7 \# l
C. neither of these statements., u. K3 I+ U! f
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