The influence of accounting decisions made by accountants and financial directors on the shape of a financial statement, profits and losses, including various accounting policies (expensing vs. capitalising, cost recognition and many others). Also, It shows us them the way investors and financial analyst look at the financial statement of a company, what do they mainly look at? How do they see in certain positions? What do they mean to them? And What ratios and coefficients are considered important? On the other hand, the seminar present the ways companies manipulate certain values to influence financial statements and financial multiples, and how these can be detected. This seminar presents it from international perspective, taking into account especially European and US markets, useful for students and would show them international aspects of accounting strategies.
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