Understanding Financial Statements: International Edition

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9780138153274: Understanding Financial Statements: International Edition

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"It is my view that there are two things that make the Fraser and Ormiston text superior to any of its competitors. The first is the clarity with which it is written. It is straightforward and to the point. It is an excellent text or supplemental text for a course in financial statements analysis for non-accounting majors. In addition, the mini-cases are very useful as is the checklist of items the reader of financial statements should address when trying to make sense of such statements." John Erickson, California State University-Fullerton




"The text is accurate and very efficient in presenting some complex topics in a fundamental way that financial statement users can appreciate. Topics such as depreciation alternatives, inflation accounting, earnings per share, and the equity method are all handled in an appropriate fashion." ― Charles Fazzi, Robert Morris College




"I use the text in a managerial finance course because it provides an excellent review of accounting and a concise treatment of financial statement analysis." ― Eric Blazer, Millersville University


About the Author:

Lyn M. Fraser has taught undergraduate and graduate classes in financial statement analysis at Texas A&M University and has conducted numerous seminars on the subject for executive development and continuing education courses. A Certified Public Accountant, she is the coauthor with Aileen Ormiston of Understanding the Corporate Annual Report: Nuts, Bolts, and a Few Loose Screws (Prentice Hall, 2003) and has published articles in the Journal of Accountancy, the Journal of Commercial Bank Lending, the Magazine of Bank Administration, and the Journal of Business Strategies. She has been recognized for Distinguished Achievement in Teaching by the Former Students Association at Texas A&M University and is a member of Phi Beta Kappa.

Aileen Ormiston teaches accounting in the Business Department of Mesa Community College in Mesa, Arizona. She received her bachelor's degree in accounting from Michigan State University and a master's degree in finance from Texas A&M University. Aileen, prior to embarking on her teaching career, worked in cost accounting and also as an auditor in public accounting. She is a member of the American Institute of Certified Public Accountants and the American Accounting Association. Mesa Community College was one of 13 universities and colleges that received a grant from the Accounting Education Change Commission, and Aileen was actively involved in developing the new accounting curriculum. As a result of her pioneering work in changing accounting education, she was the recipient of the "Innovator of the Year" award from the League for Innovation in the Community College.

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