This document discusses some of the challenges involved in analyzing financial statements from companies operating in different countries. It notes that accounting methods, tax laws, financial systems, and terminology can vary significantly between countries due to differences in social, legal, and accounting policies. To accurately compare companies, one must understand these differences and how they can impact reported values. The document also discusses some international financial reporting standards and challenges analysts face in forecasting earnings per share for foreign companies.

1. International Financial Analysis Arun Kottolli

8. Infosys Ltd. India

15. Questions??