A revised and updated standard reference (3rd ed., 1990) presenting an up-to-to-date treatment of the analysis of financial statements as an aid to decision making. It focuses on understanding the data which are analyzed as well as the methods by which they are analyzed and interpreted. Annotation copyright Book News, Inc. Portland, Or.
It covers, in general, all aspects of financial statements analysis, with no in-depth focus on particular need of, mainly credit analysts or investment analysts. It needs to be updated and to be comperhensive to discuss the relationship with accounting standards, methods and shinanigins that may affect the quality of financial statements.