How to Identify a Revenue Recognizing Note

I do this forensic accounting course for institutional investors and I have a revenue recognition note that I put up on the screen. And, you know, people scratch their heads and they're really, and I'm thinking, and some of these people own this stock. This is the thing that I find most perturbing, so I did one particular course. There are three analysts in this room, all of whom worked on funds that owned the stock and not one of them had read the revenue recognition policy. It's then when you realize that everything you were taught in school about efficient markets is insane because very few people even read the annual report beyond the CEO's letter or the chairman's letter.