In Focus no. 97, Per Hillebrandt Jensen and Jens Houe Thomsen, the Danish Society of Financial Analysts, write about the amendments that were made to the new publication.
Recommendations & Financial Ratios is written for the analysts and investors in the equity market – but is also aimed at the listed companies, which are assumed to calculate financial ratios in accordance with the latest publication of calculation of financial ratios.
The purpose of the publication is to set a common standard for the calculation of a number of ratios so that the investors, analysts and other users of ratios can focus on interpreting what the ratios disclose about the development of the company instead of spending time trying to understand the definition of the ratio.
Read more about ‘Recommendations & Financial Ratios 2005’ in Focus no. 97 at www.cse.dk. Questions to the authors may be sent to the e-mail address info@cse.dk until 25 January 2005.
