The Analysis and Use of Financial Statements, Volume 1
This guide to interpreting financial statements is written from the point of view of financial statement users. It will enable you to make better business and personal investment decisions by understanding how accounting choices affect financial data and how you can adjust reported data to enhance decision making. The book includes comparisons of US with foreign and international accounting standards as well as implications of academic research for financial analysis and decision making. You'll also find discussion and analysis of such timely issues as market value accounting and off-balance-sheet financing techniques. This updated edition emphasizes coverage of international financial reporting.
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This one was in the CFA curriculum, and it's one of the core items (as I see it). Covers the fundamentals and basics for concrete investment ideas and parities.
Very good to novice and moderately advanced financial statement readers / investors / analysts.
FRAMEWORK FOR FINANCIAL STATEMENT
Financial Accounting Standards Board
European Financial Reporting Standards
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