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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: ( D1 N( H8 v n, K! J# T7 K
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 K! u$ G; {" ~4 p6 k! f7 t9 M" t' i
+ r4 X- a( s% G6 IWhen 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.
+ X. o4 d* Z! `" n& t5 R' D: J7 _With regard to the implications of revenue recognition policies for financial analysis, Krome should agree with:' M) u- O; {' |' S8 n
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A. both of these statements.. V% b: L0 m- o3 }7 t: D8 p3 c
B. only one of these statements.! B3 c; o" d& H
C. neither of these statements.
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