Accounting Standards (US and International) have been updated to reflect the latest pronouncements. An increased international focus with more coverage of IASC and non-US GAAPs and more non-US examples.

From the Back Cover

THE ANALYSIS AND USE OF FINANCIAL STATEMENTS, THIRD EDITION integrates accounting economic theory, and empirical research to provide a framework for financial statement analysis in a user–oriented context. Co–written by academics and practitioners, this is the only text that reaches students to first understand how financial statements are generated. Principles of analysis are then illustrated through the extensive use of actual corporate financial statements.

Features:

NEW cases have been added to the web size to develop students′ research and analytical skills.
Accounting Standards (US and International) have been updated to reflect the latest pronouncements.
Real companies used to illustrate financial analysis techniques.
End–of–chapter problem material based on US and non – US financial statements such as Holmen, Roche & Takada Chemical.
Comprehensive coverage of financial statement analysis tools and techniques.
Companion Web site which includes annual reports of companies featured in the third edition, appendices, cases, plus updates for new financial accounting standards.

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