Business, Management and Accounting
6 years ago

Unrealized gains in financial reporting could mislead investors, impacting company performance.

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ACTA ECONOMICA
Утицај промјена у пословном окружењу и нормативној основи финансијског извјештавања на исказну моћ мјерила финансијских перформанси компанија // The impact of changes in the business environment and normative basis of financial reporting on the presented power of measure of financial performance of the company
Ката Шкарић Јовановић

Paper Summary

The old ratio analysis method is still effective in quickly assessing a company's financial health, despite changes in the business world. Applying fair value accounting has altered how financial results and equity are calculated. Unrealized gains in financial assets can impact a company's reported profits. Adjusting performance metrics to meet investor needs has led to the use of new non-financial measures alongside traditional financial ones.

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