International Accounting: A User Perspective

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Thomson/South-Western, 2004 - Business & Economics - 236 pages
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As business and capital markets have continued to grow more global over recent years, the need for cross-border financial information has correspondingly increased. This has brought international accounting to the forefront. International Accounting: A User Perspective is designed to provide an understanding of international accounting issues to current and future business managers. The book takes a user perspective to international financial reporting because most business executives are more likely to be users of financial information that crosses national borders than users of it. With the recent problems exposed in the quality of financial reporting in many countries, a solid understanding of international accounting issues is an important part of the portfolio of skills that managers in medium and large enterprises must possess.

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Contents

Financial Reporting in The Global Arena
1
Effects of Diversity on Capital Markets
17
Harmonizing Financial Reporting Standards Globally
30
Copyright

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About the author (2004)

Dr. Shahrokh M. Saudagaran is Dean of the Milgard School of Business at the University of Washington, Tacoma. He is Secretary General of the Asian Academic Accounting Association and Past President of the American Accounting Association's International Accounting Section. In 2002, the Japanese Association for International Accounting Studies awarded him a lifetime honorary membership in recognition of his contributions to international accounting. Dr. Saudagaran's work has been published in the top accounting, finance and international business journals. He consults and teaches executive seminars for corporations in Asia, Europe and the United States. He has served on the editorial boards of The Accounting Review, Accounting Horizons, and Issues in Accounting Education and currently is editor, consulting editor, and associate editor of several journals. He is the sole-author of International Accounting: A User Perspective, 2e, published by South-Western, a division of Thomson Learning.

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