International Accounting: A User Perspective

As business and capital markets continue to grow more global, the need for cross-border financial information has correspondingly increased. And, as IFRS gets closer to becoming a reality in the United States, international accounting has been brought to the forefront in both the academic and the practitioner markets. International Accounting: A User Perspective is designed to provide an understanding of international accounting issues to current and future business managers. With the 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. Each chapter ends with a summary of the main points contained therein, discussion questions, exercises, Test Prepper questions, and where appropriate, cases. The discussion questions are relatively straightforward applications of chapter materials. In keeping with the user perspective of the book most of the exercises involve hands-on application of domestic and foreign annual reports. The book is accompanied by instructors material that includes 1) an outline of each chapter, 2) solutions for selected exercises and cases at the end of the chapter, 3) a test bank consisting of true/false and multiple choice questions, 4) Test Prepper questions, and 5) PowerPoint slides.

Shahrokh M. Saudagaran Shahrokh Saudagaran PhD, is the Gary E. and James A. Milgard Endowed Dean at the University of Washington Tacomas Milgard School of Business. He is Secretary General of the Asian Academic Accounting Association and Past-President of the American Accounting Associations International Accounting Section. In 2002, the Japanese Association of International Accounting Studies awarded him a lifetime honorary membership in recognition of his contributions to international accounting. In 2004, he received the American Accounting Associations Outstanding International Accounting Educator Award. His research on the impact of international accounting diversity on global listing decisions and on financial reporting in emerging capital markets, particularly those in the Asia-Pacific region, has been published in the top accounting, finance and international business journals. He has presented his research at conferences and university colloquia in over 30 countries. Saudagaran consults and teaches executive seminars in international accounting and finance for corporations in Asia, Europe, and the United States.