Ann: Trading Halt, page-56

Can not see how it makes it hard to analyse the business. Revenue recognition is simply a timing item, which if they have changed one year you can if there is not a specific not can ask a question at an AGM or even send an email to the company to get the exact answer. But after it has been implemented after the next lot of accounts is on the same like for like basis. 

Capitalising vs Expensing is also a simple accounting principal as explained well by Manny100. Companies can be aggressive on capitalisation to boost profits but can always ask more questions if you think it is not explained well enough in there notes to their financials. 

I think SimonGr, shows the problem with retail investors ability to be able to formulate a reasonable investment response to a report like VGI. The company states the effect is $500K, VGI didn't quantify it so the investor assumes the worst. When investing you have to work out if you trust management as they should know more than all of us. If they are telling the truth is immaterial, if they are misrepresenting it is fraud and will have huge effect on the company and its directors.