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. Peer review refers to the work done during the screening of submitted manuscripts and funding applications. This process encourages authors to meet the accepted standards of their discipline and reduces the dissemination of irrelevant findings, unwarranted claims, unacceptable interpretations, and personal views. Publications that have not undergone peer review are likely to be regarded with suspicion by academic scholars and professionals.