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This comprehensive text book examines why differences and similarities in accounting systems exist across national boundaries and analyses the significance of these differences to accounts users, preparers, standards setters and capital markets. The authors' present a focused treatment of comparative financial accounting and reporting, recognising that common components of current international accounting courses such as accounting for MNEs and financial management, will increasingly be the subject of separate study. Academically, the subject is a rich area for research and for challenging students intellectually and introducing them to issues which will not only broaden their outlook but also deepen their understanding of their own reporting regime. The book is written by experienced researchers and lecturers, is well illustrated with cases studies, and presents lecturers with an authoritative and helpful teaching package.