Accounting in a Golden Rule Economy (Classic Reprint) - Softcover

Inhaltsangabe

Excerpt from Accounting in a Golden Rule Economy

By contrast with the approach of investment theory, investors and analysts typically evaluate a company's performance by calculating the ratio of net income to total assets or variations on this such as net in come plus interest expense to total assets or net income to equity. These ratios, known variously as return on investment, or accounting rates of return, are also used by corporate management to evaluate the performance of a division.

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