B/S ratios -- beginning of year or average - 【CFA学习交流讨论】 - CFA论坛

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发表于 2011-7-13 15:25 | 显示全部帖子

I think that if it's a mixed ratio (with BS and IS items) you use the average. If it's a pure BS ratio, you use the beginning value.

Could someone please confirm this?!

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