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#cfa-level-1 #implications-for-financial-analysis #reading-25-understanding-income-statement #revenue-recognition
The following aspects of a company’s revenue recognition policy are relevant to financial analysis:

Whether a policy results in recognition of revenue sooner rather than later,

To what extent a policy requires the company to make estimates.
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3.3. Implications for Financial Analysis
ods. Furthermore, a single company may use different revenue recognition policies for different businesses. Companies disclose their revenue recognition policies in the notes to their financial statement, often in the first note. <span>The following aspects of a company’s revenue recognition policy are particularly relevant to financial analysis: whether a policy results in recognition of revenue sooner rather than later (sooner is less conservative), and to what extent a policy requires the company to make estimates. In order to analyze a company’s financial statements, and particularly to compare one company’s financial statements with those of another company, it is helpful to understand any diffe


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