Although accounting has been called the language of business, misunderstandings and misrepresentations can occur when financial statement data is communicated between countries that use differing accounting standards and methods. Currently, there is no system for presenting corporate financial data in a standardize format. Accountants, tax specialists and investment analysts are forced to rely on the systems they have developed for creating 'comparable data' when evaluating international corporate financial information. Title and concept is unique. Kim/Global assumes that the certified financial statements of included corporations contain the useful and reliable financial information that puts investors, creditors and others in a position to make sound business decisions. In order to standardize this data, it applies fundamental analysis to the financial reports of a representative number of corporations doing business worldwide.