Sixteen papers collected by the editors (both of Monash U., Australia) provide analysis of the globalization or harmonization of international financial accounting standards as understood by an
international group of academics and practitioners involved in setting standards. Country perspectives include those from the United Kingdom, the United States, Canada, Australia, Italy,
France, Germany, China, Japan, India, and South Africa, while an additional chapter describes the Islamic perspective. Among the themes running through the country studies are the role of
accounting information in decision-making, the catalysts for the globalization of accounting standards, differences in national approaches to globalization, and issues emerging from the
implementation process. Annotation 穢2007 Book News, Inc., Portland, OR (booknews.com)
