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Understanding Financial Statements (9th Edition) (9780136086246): Aileen Ormiston, Lyn M. Fraser: Books. It is my view that there are two things that make the Fraser and Ormiston text superior to any of its competitors. The first is the clarity with which it is written. It is straightforward and to the point. It is an excellent text or supplemental text for a course in financial statements analysis for non-accounting majors. In addition, the mini-cases are very useful as is the checklist of items the reader of financial statements should address when trying to make sense of such statements. John Erickson, California State University-FullertonThe text is accurate and very efficient in presenting some complex topics in a fundamental way that financial statement users can appreciate. Topics such as depreciation alternatives, inflation accounting, earnings per share, and the equity method are all handled in an appropriate fashion. — Charles Fazzi, Robert Morris CollegeI use the text in a managerial finance course because it provides an excellent review of accounting and a concise treatment of financial statement analysis. — Eric Blazer, Millersville University
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