Financial statement analysis involves an understanding of an entity by applying analytical techniques to its accounting numbers. However, financial statement analyses are going through a transformation similar to the manufacturing age changing to information centered orientation. That is, it is no longer sufficient to understand the tools for analysing financial accounting information. Other types of relevant information that are not directly captured by financial statement information have a profound effect on creditors, investors, reporting bureaus, governmental agencies and regulators. This text differs from other financial statement textbooks in that it not only takes the traditional analysis of financial information, but also management and economic information that is not directly measurable or easily derived from financial accounting reports. Further, this textbook emphasises the measurement and valuation of brand, sustainability, ethical systems and trusts systems. Moreover, this text also differs in that it provides a modeling viewpoint of information analysis linked with decision makers’ perception and judgments before arriving at a decision. The modeling perspective enhances financial statement analysis by: 1. Including not only financial information, but also management and economic information; 2. Combining the passive tools used in investment and financial analysis (eg: ratio analysis) with individual’s framing of the problem (perception) and analysis (judgment) before arriving at a decision; 3. Viewing information analysis through a camera lens reinforced by a basic two stage modeling approach in order to support decisions regarding a particular course of action to implement. Further, this text transforms what other financial statement analysis textbooks emphasise as an input-output and static analysis approach to a more dynamic and process approach. In addition, this textbook divulges from a financial analysis viewpoint to a knowledge creation perspective. This new knowledge creation perspective is intended for upper level undergraduates and graduate students, such as accounting, economic, finance, information systems, marketing, organisational behavior students, and psychology and sociology students. In addition, this book can be beneficial to government, non-profit and business oriented individuals.