LEARNING OBJECTIVESHaving set the stage for your study of international accounting, we identify below the essential ideas that you should get out of each chapter. We invite you to revisit this sec- tion before you begin reading each chapter and upon completion of each chapter to be sure that you understand the essential ideas that are being conveyed. This text is intended to sensitize you to the important concepts and issues in the field of inter- national accounting and reporting, and in so doing, enable you to ask the “right questions” as a reader of international financial statements, whether you opt for a career in the corporate, legal, financial services, or not-for-profit world.
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