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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: 2 ~: I3 [- O3 A; I
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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4 @; m, L- g" ]+ Z 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. ! I2 v3 \+ S) }# s5 J/ ]6 \
With regard to the implications of revenue recognition policies for financial analysis, Krome should agree with:
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l* W5 P3 X( Z. ?" G, l! e" ^A. both of these statements.( |$ p. y2 Y- B* l: y% ^, Q
B. only one of these statements.* U' m$ Q5 u/ t8 Z' @
C. neither of these statements.
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发表于 2016-2-6 09:46:03
发表于 2016-2-7 17:23:11
