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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 Z7 s8 D0 v5 N
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. ! P$ \1 c2 F8 {1 a* {
9 c, D1 K- N/ a7 GWhen 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.
~# O9 s& y" P% a1 kWith regard to the implications of revenue recognition policies for financial analysis, Krome should agree with:
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A. both of these statements.
: }8 H# a* [$ J4 c0 i+ @B. only one of these statements.
/ v: \. A+ f0 q$ gC. neither of these statements.% P# d5 s, x& k" l2 S- m
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发表于 2016-2-6 09:46:03
发表于 2016-2-7 17:23:11
