Analytical expressions for complex values of the wave number, refractive index, and the characteristic wave impedance of homogeneous electromagnetic plane waves propagating in a linear, homogeneous, isotropic medium with losses and gain are derived. Formulas for determining the type of normal wave as a function of the values of the real and imaginary parts of the permittivity and permeability are obtained, and conditions for the appearance of positive and negative refraction at the interface of two isotropic media are indicated. In the approach applied here, the concept of a negative refractive index is not used.