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Professor Baruch Lev explains the Financial Accounting Standards Board (FASB)'s new revenue recognition standard

CFO magazine
Excerpt from CFO -- "'It’s extremely important for investors to understand where topline growth comes from,' he said. 'Foreign exchange is mainly beyond managers’ control. Volume is clearly under managers’ control. Price effects are generally long-term, while M&A is frequently transitory. Some companies provide a partial breakdown of these effects, but there’s nothing secret about this information.'"

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