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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: * j) N7 m/ Q# P9 O8 K% g, B$ z6 v
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. / |4 ]3 Z4 t* t- p* W7 O6 p
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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. 4 ]& d8 H' t5 `2 U+ G6 R
With regard to the implications of revenue recognition policies for financial analysis, Krome should agree with:
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8 @9 j5 A: S6 s2 W7 pA. both of these statements.9 w1 Z7 F _( i6 G' G+ A$ Z
B. only one of these statements.
# V2 h: X, V2 V" R1 `0 D2 yC. 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
