نویسنده
چکیده
عنوان مقاله [English]
The Financial Ratio Analysis nowadays is a useful instrument for the evaluation of financial action, credit analysis and recurities
pricing determination of corporation. These ratios are being used by investors, creditors and consulting companies. Although these
ratios might be useful for the measurement of efficiency, risk and profitability of companies, they can't be used with unifunctionality in all the countries. In another word in different countries these
function might differ. The differences mainly originate from the differences of their legal system, rules and permissibility of accountant to choose different methods of accounting and
defferent structurs of financial resources available for investment.
Although the Fundamental basics of accounting in different countries are the same, their accounting system differs on the
industrial accounting system different industries differ widely.
The application of Financial Ration of Potential foreign investors (e. q. us) in countries such as Britain, Sweden, Japan,
Germany, France, Italy and Iran has been analysed in this article. The differences of legal systems, and the degree of freedom for
accountants for the purpose of measuring assets, liabilities, the value of the shareholders equity, dividends, consolidated finanicial
statement and the differences in structure of financial resources and effective institutional, cultural and environmental factors have
been scrutinzed in this article. The GAAP model of U. S has been taken as standard for all the relevant analysis.
This article has been offered for the perspective of a potential foreign investors which wants to reduce the risk of his company by buying the shares of a foreign stock.
)