This text presents international accounting within the context of
managing multinational enterprises, focusing on business strategies and
how accounting applies to these strategies. This unique approach gives
students the opportunity to learn about international accounting from a
perspective similar to what they will experience in the business world.
The book explains the key factors that influence accounting standards
and practices in different countires, and how those factors impact the
convergence of standards worldwide. Particular emphasis is given to
culture and its unique contribution to accounting standards and
practices worldwide. The book focuses on the needs of users of financial
and accounting information across borders with the aim of enhancing
their understanding of how to use information and make more informed
decisions in an increasingly complex and dynamic international business
environment.