Result Computation In Terms Of Simulated Options

The presence of options in accounting raises the problem of the criteria adopted for choosing one policy or another. The freedom to choose the accounting policies, controled by the management of the company in its intention to achieve the planned objective, leads to a sellective choice for reducing the result or for increasing it. The study presented below intends to prove that the disclosed result doesn’t show real, reliable information; therefore it is recomended not to be used in the financial analysis by its self. That is how the continuous attempts of finding other more reliable financial – accounting information are explained.