Deferred revenues +10 on the FS

Hi, I had my first itw in a big BB today and i had the following :

"What happens if we have +10 in deferred revenues on the financial statements ?" 

I answered : 

  1. Nothing on the P&L because income is not recognized (concept of prudence ?) 
  2. Nothing on the CF because of 0 impact on P&L 
  3. Asset : +10 in cash equivalent Liability : +10

The interviewer seemed to agree I've seen an awful lot of very different answers on the forum, so I'm a bit confused and I'd like to get to the bottom of it. 

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