Title: Hewlett-Packard Co. (HP) accounting for decision analysis: a case in international financial statement analysis

Authors: Junaid M. Shaikh

Addresses: Department of Accounting, School of Business, Curtin University of Technology, Sarawak Campus (Off Shore Campus), CDT 250, 98009 Miri, Sarawak, Malaysia

Abstract: Hewlett-Packard Co. (HP) is a comprehensive case on financial statement analysis (accounting for decision analysis) within international context. After analysing the financial statements and relevant disclosures notes of HP, HP is a US company listed on New York Stock Exchange, you are required to formulate judgments about data that may be interpreted in various ways. In short, the usefulness of case financial statement, comparative analysis is the notion that a financial data is more meaningfully interpreted when it is evaluated relative to comparable quantity. The case provides a forum for you that analyst should make appropriate adjustment before undertaking any comparative financial statement analysis and past is not always an unqualified guide to the future for accounting decision making. Certain comparative analyses (leases) cannot be done since all companies do not provide full information in the absence of analytical accounting adjustment.

Keywords: financial accounting; international case; financial statement analysis; decision making; Hewlett-Packard Co.

DOI: 10.1504/IJMFA.2008.020463

International Journal of Managerial and Financial Accounting, 2008 Vol.1 No.1, pp.75 - 96

Published online: 27 Sep 2008 *

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