As business and capital markets continue to globalize, the need for cross-border financial information has increased. International Accounting: A User Perspective, by Shahrokh M. Saudagaran and L. Murphy Smith, introduces international accounting concepts to future accountants and business managers. In addition: The book takes a user perspective based on the fact that this perspective will be the most beneficial to future accountants and business executives, who will be users of transnational financial information. Because 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 research provides the international accounting theory that pervades the decision making of every accountant and business manager. Every effort has been made to present the material completely, yet succinctly, and in a writing style that is easy to read and understand.