Financial analyses are most often based on data from accounting documents published by businesses at the end of each year. Diagnostics, prognostics and recommendations are therefore usually made according to the information extracted from these documents, themselves presented in terms of different national and international financial accounting standards. However there is always a certain level of bias in the interpretation of this data which stems from the consideration of an event, the classification of a position, or wheteher or not an event is integrated within an account or separated from it. Through the standards used in France and referred to in numerous other countries, this book presents different analytical approaches linked to other international standards such as the IFRS and the USGAAP. To complement this, various elements of finance are represented, regardless of the reference model