Anglo American Accounting
Accounting system of the United States is part of the Anglo American Accounting. The practiced of the system is less conservative and more transparent compared to the Germanic, Latin and Asian Accounting. In the United States the accounting focuses on large corporations and the interests of investors. The standard used is the generally accepted accounting principles (GAAP) issued by an independent body of the Financial Accounting Standard Boards (FASB).

Asian Accounting
Asian accounting tends to be relatively more conservative and secretive compared to Anglo American countries.
Japan accounting tradition gives preference to the information needs and priorities of creditors and tax authorities. The government has the major influence on all aspects of accounting in Japan. Government institutions are directly involved in accounting standard setting. In general, there tends to be a secretive approach in Japan, with lack of public information disclosure.
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Ratio
Ratio analysis is used to evaluate various aspects of a company’s operating and financial performance. http://www.investopedia.com/terms/r/ratioanalysis.asp
Leverage ratio
A leverage ratio look at how much capital comes in the form of debt (loans), or assesses the ability of a company to meet financial obligations. http://www.investopedia.com/terms/l/leverageratio.asp Liquidity ratio
Liquidity ratio determine a company's ability to pay off its short-terms debts obligations. Generally, the higher the value of the ratio, the larger the margin of safety that the