Analiza bilansa
The book is one of the classic works in the field of business finance and accounting, which had a significant influence on the development of the theory and practice of financial statement analysis, especially the balance sheet of a company.
Paul Gerstner's Balance Sheet Analysis is one of the foundational works of 20th-century European financial analysis. Although written in the early stages of the development of financial accounting, its principles are still relevant today — especially the idea that behind the numbers lies real economic information that requires expert interpretation. In a time of great economic change following the Great Depression (1929), Gerstner's work came as a tool for assessing the real financial condition of companies, which was crucial for banks, investors, and governments.
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