What are some other examples of the differences be

What are some other examples of the differences between financial management and financial accounting?

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Much of the analysis done by financial managers is based on numbers that are different from what would seem to the corresponding numbers presented in the financial statements. This difference is not due to any kind of cooking the books or other attempts to mislead anyone. One example is the use of market value rather than historical cost in the valuation of assets. What are some other examples of the differences between financial management and financial accounting?

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