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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: 0 s5 [8 P" X( f9 x, `! }
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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* |; t3 j- l. l6 d& o' HWhen 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.
, l, T( e# V$ @. X& \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.
7 b! |- J, g4 e' _* {B. only one of these statements.' D& `" ~1 F; o
C. neither of these statements., u9 }4 T. C0 J$ C/ I- J
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发表于 2016-2-7 17:23:11
