The impact of reclassification on analysis models

The art. 1.6 of the Research Document of the Italian Accountants on Adequate Structures establishes that:
“The accounting (..) evaluation must be conducted by focusing, first of all, on the collection of data and the information process in relation to which the data is transformed into information.”

The concept expressed is of central importance since it confirms that the professional must know the analysis model used for business valuation. In other words, the lack of awareness of how values ​​and indices relating to the balance sheet or business plan are calculated is a serious limit to the quality of the analyses, evaluations and adequacy of the accounting structures.

The reclassification of accounting and balance sheet items can radically change the evaluation of a company, its value, of its risk level and its eco-fin balance.

• Must operating revenues include statutory item A.5?
• Shareholder loans should they be included in the Financial Position? And should the pro-recourse factored credits that we find in the Risk Center be kept in the reclassified balance sheet?
• The costs of the company electricity bill Are they fixed or variable?

During the webinar we will analyze the main cases in which the choices underlying the Reclassification can lead to incorrect results, with a high probability of making mistakes and blunders.

Speaker:
Srefano CARRARA - Leanus Administrator

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