Financial Statement Gymnastics, Pt. 6

FINANCIAL STATEMENT GYMNASTICS

It is one thing to be asked to benchmark your financial results; it is another to be able to do so on a moment’s notice.

This is the sixth and final column on the subject of financial statements and the issues involved in comparing operations that use different systems to account for their revenues and costs.

In the earlier articles, we briefly discussed the various ways revenues are recognized in operating statements, as we

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