The article discusses financial statement analysis from an international perspective. It covers topics like financial reporting, accounting principles, basic financial statements, and advanced analysis techniques. The main goal is to provide a comprehensive understanding of how to interpret financial statements of multinational companies. The researchers use a structured approach to explain measurement concepts, accruals accounting, cash flow statements, and auditing practices. Key findings include the importance of understanding group accounts, foreign operations, and issues in financial reporting by multinationals. The article aims to enhance knowledge of accounting values and improve financial decision-making processes.