Why We Need to Update Financial Reporting for the Digital Era
Harvard Business
JUNE 8, 2018
Business students have traditionally considered net present value, payback period, and hurdle rates as necessary tools to determine which project to select. Digital companies, however, consider scientists’ and software workers’ and product development teams’ time to be the company’s most valuable resource. Analysts increasingly rely on non-GAAP metrics. Martin Konopka/EyeEm/Getty Images.
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