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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: ( o1 D) ~# @% p2 @& R# C) g- u1 o! l
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. 5 \! `+ x9 ~ H
8 T) a% x# x m1 P2 _" Z1 aWhen 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. . o/ [6 o6 v7 ^
With regard to the implications of revenue recognition policies for financial analysis, Krome should agree with:2 {/ D( U" q! W+ n. [) l: _+ U
& ]/ q, k- ?- f/ `A. both of these statements.
6 E$ ]6 h5 l. d& z S- ]& F% BB. only one of these statements.5 Z$ T. z6 S+ V! n( {9 r
C. neither of these statements.
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发表于 2016-2-7 17:23:11
