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The World of global finance is ever–changing, and the fifth edition of this best–selling text follows those changes as it presents international accounting within the contect of managing multinational enterprises. In clear and understandable language, it focuses on international business strategies and how accounting applies to these strategies. This unique approach allows students to learn about international accounting from a perspective similar to what they will experience in the business world.
INTERNATIONAL ACCOUNTING explains the key factor that influence accounting standards and practices in different countries, and how those factors impact the harmonization of standards worldwide. In addition to these differing factors, the individual cultures of these countries and their unique contributions to accounting practices and standards all over the world are also explored. The book also 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.
Sidney J. Gray, BEc (Sydney), Ph.D. (Lancaster), FCCA, CPA, ACIS, MIMgt
Professor Gray received his economics degree from the University of Sydney and his Ph.D. in international accounting from the University of Lancaster. He teaches and researches international business strategy, cross–cultural management and international accounting at the university of New South Wales, Sydney, Australia, where he is Professor and Head of the School of International Business. He was formerly a Professor at the University of Warwick in England and the University of Glasgow in Scotland.
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