Preceding chapters have sbown that the international financial statements of a country would more completely answer their purpose if they were patterned after tbe financial statements used in the field of business. What would be involved in adopting this pattern can probably best be shown by presenting some of the types of international financial statements now in use and comparing these with current usage in the neId of business. For illustrative types our choice falls upon the Board of Trade Journal reports for Great Britain, tbe standard form suggested by tbe League of Nations, and tbe form of report now used by the Department of Commerce of the United States.