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Introduction to Recommendations & Financial Ratios

The digital version of Recommendations & Financial Ratios marks a big step in the ongoing development of the guidelines, which has been produced by the Danish Finance Society and CFA Society Denmark since 1975 and since 2010 in a Nordic edition in coorporation with the relevant Societies in the Nordic countries. With the launch of the digital version, the guide is produced in English only.

As the guide is meant as a reference book, it has been obvious to take advantage of the digital technology in order to improve the guide's functionality and usability, to open up for advanced search facilities and to facilitate more frequent revisions and updates of the guide.

In order to encompass the global trend of including more non-financial data in company reporting and financial analysis, Recommendations & Financial Ratios now also includes ESG data and ratios. The present version of this part of the publication should be seen as a first step, which over time will be gradually expanded. 

Recommendations & Ratios are a tool for companies, financial analysts and investors to shed light on companies’ financial situations and trends. The guide cannot, however, be used as a substitute for the fundamental analysis, which is essential in order to understand companies, and which should form the basis of investment decisions. It is also recommended that special attention is paid to eventual changes in reporting principles, which could have a significant impact of companies' financial results.

Niels Granholm-Leth

Chairman of the Danish Finance Society's Committee for Accounting Standards

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