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International Accounting: A User Perspective, 5e
by S. Saudagaran & L.M. Smith, Carolina Academic Press, ISBN 978-1-5310-1866-5 and e-ISBN 978-1-5310-1867-2.
Order by clicking on the book cover to left or calling (919.489.7486).
Order by clicking on the book cover to left or calling (919.489.7486).
Introduction:
Introduction:
This textbook is especially designed to present international accounting in a one-sequence course in university or executive education courses.
This textbook is especially designed to present international accounting in a one-sequence course in university or executive education courses.
Features:
Features:
INTERNATIONAL ACCOUNTING: A USER PERSPECTIVE is designed to provide an understanding of international accounting issues to students in graduate and undergraduate business programs, and for executives involved either directly or indirectly in international business. The book takes a user perspective to international financial reporting. This approach provides accountants and business managers with a better understanding of how accounting information can be effectively used in international business decision-making. Very few business managers are ever called upon to prepare financial statements in their domestic environment, let alone in another country. However, many executives regularly find themselves making decisions based on financial information that originates in another country. This can take the form of evaluating the performance of a subsidiary, affiliated organization or joint venture in another country, making credit decisions on customers located abroad, or making cross-border investing and financing decisions based on opportunities in other countries. Being educated in international accounting is an important asset in the portfolio of skills required of managers in companies engaged in global business.
RESEARCH COMPONENT AND OTHER IMPORTANT FEATURES: An important feature of the book is that it facilitates the transfer of international accounting research to students who typically would not access the academic literature on their own. Research findings are presented and cited throughout the text, thereby relating scholarly work to the subject matter. Since much of the text is based directly or indirectly on research evidence it helps bring “state of the art” international accounting material into the classroom. The extensive coverage of Financial Reporting in Emerging Capital Markets is another distinguishing feature of this book. As these countries continue to grow in importance so does the need to learn of the special accounting issues facing them. Other distinguishing features of the book are its coverage of accounting for changing prices, and social reporting and the audit of social reports.
TARGET AUDIENCES: The primary audiences for this book are upper-division undergraduate students, graduate students, and participants in corporate university and executive development programs globally. The increasing globalization of the business world mandates that undergraduate and graduate accounting programs must give students an in-depth look at international accounting issues. International Accounting: A User Perspective provides a much more comprehensive coverage of international accounting issues than available in other texts. Given the target audience, every effort has been made to present the material completely yet succinctly and in a writing style that is easy to read for a global audience. In terms of its coverage of international accounting issues, this book includes topics such as foreign currency transactions, managerial issues, transfer pricing, International Financial Reporting Standards (IFRS), the global convergence of accounting standards, ethics, and financial reporting in emerging capital markets. Similar to previous editions, the fifth edition has been kept to a reasonable length, ensuring that most of the chapters will be actually used in the programs and courses where the book is adopted.
ESPECIALLY FOR INSTRUCTORS: The book is accompanied by instructors’ materials that includes:
1. An outline of each chapter
2. Solutions for selected exercises, cases, and test prepper questions at the end of the chapter
3. A test bank consisting of true/false and multiple choice questions
4. PowerPoint slides.
About the Authors:
About the Authors:
Dr. Shahrokh Saudagaran is the Gary E. and James A. Milgard Endowed Dean at the University of Washington Tacoma’s Milgard School of Business. He is Secretary General of the Asian Academic Accounting Association and Past-President of the American Accounting Association’s 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 Association’s 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 to accounting, finance and international business journals. He has presented his research at conferences and university colloquia in over 30 countries. Dr. Saudagaran consults and teaches executive seminars in international accounting and finance for corporations in Asia, Europe, and the United States.
Dr. L. Murphy Smith, CPA is a Professor of Accounting at Texas A&M University-Corpus Christi, who teaches on the RELLIS Campus. Dr. Smith's academic record includes numerous professional journal articles, research grants, books, and professional meeting presentations in the U.S. and abroad. His work has been cited in various news media, including National Public Radio, Fortune, USA Today, and The Wall Street Journal. He has received numerous teaching and research awards, including the Outstanding Educator Award from the Texas Society of CPAs and Outstanding Researcher Award from the American Accounting Association Strategic and Emerging Technologies Section. He ranks in the top one percent of authors on Social Sciences Research Network (SSRN.com) by downloaded articles. During his career, he has held a number of leadership positions in academic and professional organizations, such as American Accounting Association Professionalism & Ethics Committee and Institute of Internal Auditors Academic Relations Committee.
Chapters:
1. Financial Reporting in the Global Arena.
2. The Move to International Financial Reporting Standards.
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.
End of Chapter Material:
End of Chapter Material:
End of chapter material includes the following:
· Discussion questions
· Exercises
· Cases
· Test Prepper containing 10 true/false questions and 10 multiple-choice questions.
Chapter PowerPoint Files - Available from Publisher
Chapter PowerPoint Files - Available from Publisher
Links:
Links:
Order International Accounting 5e from Carolina Academic Press (online or call 800-248-3248)
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