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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: ; t: P4 s( @7 ^ D6 `( P
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. , c5 b( J) ]' B( I) l, H
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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.
7 A. F8 C' P: ?0 fWith regard to the implications of revenue recognition policies for financial analysis, Krome should agree with:& |* D: A* ~/ V& C; S
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A. both of these statements.
0 h( e! k( L. H% X: `: |5 [1 r8 EB. only one of these statements.. R% z. l5 Z: n& U+ A
C. neither of these statements.
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