This paper is aimed at addressing the aforementioned question. To this end, it provides an explanation of issues related to some international accounting analysis techniques that can be applied to financial statements such as, general balance sheets and profit and loss statements, in order to compare the existing relationships between different groups and to observe the changes that take place as a result of the various operations of a company. These analytical techniques can be used to simplify the representative and numerical data that comprise the financial statements. An analysis using these techniques is performed for the purpose of measuring changes and relationships between different periods and facilitating the economic decision-making process.