Includes bibliographical references and index.

1. Financial Reporting in the Global Arena. 2. Harmonizing Financial Reporting Standards Globally. 3. Accounting for Currency Exchange Rate Changes. 4. Selected Financial Reporting and Disclosure Issues in the Global Context. 5. Using Corporate Financial Reports Across Borders. 6. Financial Reporting in Emerging Capital Markets. 7. Managerial Issues in International Accounting.

As business and capital markets have continue 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.