title: How to Read and Understand Financial Statements When You Don't Know What You Are Looking At: For Business Owners and Investors
author:  Brian Kline 
description: Brian Kline has been investing in a variety of stocks since the early 1980s when he made it a point to learn how to read financial statements. He also draws upon 25-plus years of business experience, including 12 years as a manager at a Dow Jones Industrial company (Boeing Aircraft Company). His investment holdings have included private businesses and public corporations. In the public corporation sector, the investments have been broad-based to include early Internet companies, high-tech companies, and the more mundane but reliable conglomerate companies. He also invests in mutual funds. Kline does not currently hold any investments in the businesses analyzed in this book. In addition to investing in corporate stocks and bonds, he has considerable investment experience in real estate.
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  **i**
  
  How to
  
  Understand
  
  Business
  
  Finance
  
   **ii**
  
  THIS PAGE IS INTENTIONALLY LEFT BLANK
  
   **iii**
  
  How to
  
  Understand
  
  Business
  
  Finance
  
   **Robert Cinnamon, Brian Helweg-Larsen**
  
   **and Paul Cinnamon**
  
  Second Edition
  
   **iv**
  
   **Publisher’s note**
  
  Every possible eff ort has been made to ensure that the information contained
  in this book is accurate at the time of going to press, and the publishers and
  authors cannot accept responsibility for any errors or omissions, however
  caused. No responsibility for loss or damage occasioned to any person acting,
  or refraining from action, as a result of the material in this publication can
  be accepted by the editor, the publisher or any of the authors.
  
  First published in Great Britain in 2002 by Kogan Page Limited entitled If
  You’re So Brilliant…
  
  How Come You Don’t Understand Your Accountant?
  
  Reissued in 2005 entitled How Come You Don’t Understand Your Accountant?
  
  Reissued in 2006 entitled How to Understa