First published in 1985, International Accounting: A Survey by J.M. Samuels and A.G. Piper offers a comprehensive exploration of global accounting practices and their evolution. Covering topics such as harmonization, classification, and the international dimensions of financial reporting, the book examines the role of accounting in economic development and the spread of ideas across borders. With detailed references to international standards and study group publications, it remains an essential resource for understanding global accounting frameworks.