|International Accounting is the international aspects of accounting that includes accounting principles and reporting practices in different countries and their classification, Patterns of accounting development, International and regional harmonization, Foreign currency translation, Foreign exchange risk, International comparisons of consolidation accounting and inflation accounting, Accounting in developing countries, Accounting in communist countries, Performance evaluation of foreign subsidiaries.
Review articles are the summary of current state of understanding on a particular research topic. They analyze or discuss research previously published by scientist and academicians rather than reporting novel research results.
Review article comes in the form of systematic reviews and literature reviews and are a form of secondary literature. Systematic reviews determine an objective list of criteria, and find all previously published original research papers that meet the criteria. They then compare the results presented in these papers. Literature reviews, by contrast, provide a summary of what the authors believe are the best and most relevant prior publications.
The concept of "review article" is separate from the concept of peer-reviewed literature. It is possible for a review to be peer-reviewed, and it is possible for a review to be non-peer-reviewed.