This handbook is intended as a reference for financial managers, credit and security analysts, bankers, lawyers, accountants, auditors, and educators, whose decisions encompass the international dimensions of financial analysis, reporting, and control. It expands and updates the topical coverage of its award-winning predecessor, The Handbook of International Accounting, and, in its second edition, the International Accounting and Finance Handbook. Its new title, International Finance and Accounting Handbook, emphasizes the fact that many of the decision models for accounting, auditing, and financial reporting come from finance. As financial decisions are premised to a large extent on accounting data, providers of financial information cannot add value unless they are cognizant of the operating processes, products, and decision needs of the user.