The Third Edition of International Accounting provides an overview of the broadly defined area of international accounting, but also focuses on the accounting issues related to international business activities and foreign operations. This edition also includes substantially updated coverage of the International Accounting Standards Board (IASB) and International Financial Reporting Standards (IFRS). The unique benefits of this textbook include its up-to-date coverage of relevant material, extensive numerical examples provided in most chapters, two chapters devoted to the application of International Financial Reporting Standards (IFRS), and coverage of nontraditional but important topics such as strategic accounting issues of multinational companies, international corporate governance, and corporate social responsibility reporting.

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About Author

Timothy S. Doupnik, University of South Carolina Timothy S. Doupnik is a Distinguished Professor Emeritus of Accounting at the University of South Carolina, where he joined the faculty in 1982. He served as director of the School of Accounting from 23 until 21, and then as Vice Provost for international affairs until 213. He has an undergraduate degree from California State UniversityFullerton and received his masters and PhD from the University of Illinois. Professor Doupnik has published exclusively in the area of international accounting in various academic journals, including The Accounting Review; Accounting, Organizations, and Society; Abacus; Journal of International Accounting Research; Journal of Accounting Literature; International Journal of Accounting; and Journal of International Business Studies. Professor Doupnik is a past president of the International Accounting Section of the American Accounting Association, and he received the sections Outstanding International Accounting Educator Award in 28. He has taught or conducted research in international accounting at universities in a number of countries around the world, including Austria, Brazil, China, Dominican Republic, Finland, Germany, and Mexico. Hector B. Perera, Emeritus Professor Hector Perera is an Emeritus Professor at Massey University, New Zealand, where he taught and conducted research for 2 years. He joined Macquarie University in Australia in 27, and retired in 212. He has an undergraduate degree from the University of Ceylon (Peradeniya), Sri Lanka and a PhD from the University of Sydney, Australia. Professor Pereras research has dealt mainly with international accounting issues and has been published in a number of scholarly journals, including Journal of International Accounting Research; Critical Perspectives on Accounting; Journal of Accounting Literature; International Journal of Accounting; Advances in International Accounting; Journal of International Financial Management and Accounting; Abacus; Accounting and Business Research; Accounting Historians Journal; Accounting, Auditing and Accountability Journal; Journal of Contemporary Asia; British Accounting Review; Accounting EducationAn International Journal; Australian Accounting Review; International Journal of Management Education; Emerald Emerging Markets Case Studies; and Pacific Accounting Review. In an article appearing in a 1999 issue of the International Journal of Accounting, he was ranked fourth equal in authorship of international accounting research in U.S. journals over the period 1981996. Professor Perera served as chair of the International Relations Committee of the American Accounting Associations International Accounting Section in 23 and 24. He was an associate editor for the Journal of International Accounting Research and was on the editorial boards of Accounting Horizons, Qualitative Research in Accounting and Management, and Pacific Accounting Review.