Amazon.com description: Product Description: Appropriate for all financial statement analysis courses or as the primary text for an MBA financial accounting course. Written from the perspective of the user of financial statements, as opposed to the preparer of statements. Robinson/Munter/Grant take a global perspective in their presentation of financial statement analysis. Their text is designed to assist readers on how to understand and use an enterprise's financial statements and other reports in making investment and credit decisions, or in support of others making such decisions.