statements found in Gibson's ANALYSIS OF FINANCIAL STATEMENTS, Twelfth Edition. This effective text emphasizes the analysis and interpretation of the end result of financial reporting--financial statements. The author focuses on the language and preparation of financial statements throughout. Students analyze real financial reports, 10Ks, proxy statements, other exhibits, and cases drawn from actual companies. Nike, used as a continuing focus company throughout the text, provides the opportunity for students to become familiar with a single organization and better understand the meaning of its statements within a competitive context. The new edition includes updated and expanded discussions about GAAP Codification, IFRS, Fair Value, and the impact of the recent financial crisis.

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