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- W2484861792 abstract "Everybody acknowledges the value of a company's human capital—the skills and creativity of its employees—but no one has devised a means of valuing it precisely enough to reflect it on the balance sheet. The balance sheet is a remarkable invention, yet it has two fundamental shortcomings. First, while it is in theory quite useful to have a summary of the values of all the assets owned by an enterprise, these values frequently prove elusive in practice. Second, many kinds of things have value and could be construed, at least by the layperson, as assets. Not all of them can be assigned a specific value and recorded on a balance sheet, however. By closely examining the underlying values reflected in the balance sheet, this chapter emphasizes the need for a critical, rather than a passive, approach to financial statement analysis. The discussions of return on equity, goodwill, and leveraged recapitalizations underscore the chapter's dominant theme, the elusiveness of true value." @default.
- W2484861792 created "2016-08-23" @default.
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- W2484861792 date "2012-01-02" @default.
- W2484861792 modified "2023-10-18" @default.
- W2484861792 title "The Balance Sheet" @default.
- W2484861792 doi "https://doi.org/10.1002/9781119201489.ch2" @default.
- W2484861792 hasPublicationYear "2012" @default.
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