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.