International Financial Reporting and Analysis

Martin Hoogendoorn is Professor of Financial Accounting, Erasmus University Rotterdam, the Netherlands, and a retired partner of Ernst and Young Accountants. Furthermore, he is a judge at the Enterprise Chamber in Amsterdam, handling conflicts within enterprises or between enterprises and its stakeholders. He is also a former chairman of the Dutch Accounting Standards Board, issuing standards on Dutch GAAP. Ann Jorissen University of Antwerp Ann Jorissen is Professor of Accounting at the Faculty of Business and Economics at the University of Antwerp, Belgium. She is past-president of the European Accounting Association (2013–2015), she was a member of the IFRS Advisory Council (2015–2020) and is currently a member of the EFRAG Academic Panel since 2017. She published in A.O. Accounting, Organizations and Society, The European Accounting Review, Accounting and Business Research, Journal of Public Policy and Accounting, Corporate Governance: An International Review, Accounting and Finance, Accounting in Europe, Human Relations, Entrepreneurship, Theory and Practice and Family Business Review. Collette is a Lecturer in Accounting at South East Technological University (SETU), Ireland. Collette qualified as a Chartered Accountant with PwC and holds a PhD from University College Dublin. Collette’s research interests are in the areas of governance and accounting. Her work spans different organisational types including private family firms and not-for-profit organisations. Collette has served as the Irish National Representative on the Board of the European Accounting Association (2016–2022), as a member of the Education Training and Life-long Learning Board at Chartered Accountants Ireland (2017–2023), a member of the Ethics and Governance Committee at Chartered Accountants Ireland (2016–2022) and as the Chair of the Irish Accounting & Finance Association (2020–2022). Carien van Mourik is Senior Lecturer in Accounting, The Open University, UK. Her research interests include financial accounting and reporting theory, approaches to income determination, history of thought, accounting conceptual frameworks, and perspectives on the public interest in international financial and other external reporting standard setting and regulation. Carien was previously Lecturer in Accounting at Erasmus University Rotterdam, the Netherlands, where she also obtained her PhD on Globalisation and the Role of Accounting Information in Japan. She likes to visit Japan for research collaborations and to brush up her Japanese, whenever she can. David Alexander is Emeritus Professor of International Accounting at the University of Birmingham, UK, and continues an active research agenda. Collette is a Lecturer in Accounting at South East Technological University (SETU), Ireland. Collette qualified as a Chartered Accountant with PwC and holds a PhD from University College Dublin. Collette’s research interests are in the areas of governance and accounting. Her work spans different organisational types including private family firms and not-for-profit organisations. Collette has served as the Irish National Representative on the Board of the European Accounting Association (2016–2022), as a member of the Education Training and Life-long Learning Board at Chartered Accountants Ireland (2017–2023), a member of the Ethics and Governance Committee at Chartered Accountants Ireland (2016–2022) and as the Chair of the Irish Accounting & Finance Association (2020–2022).

Part One - Framework, Theory and Regulation
1.A brief introduction to international financial reporting
2.International accounting differences
3.From harmonization to IFRS as globally accepted standards
4.The ISAB conceptual framework and accounting theory
5.Accounting and economic perspectives on income and capital
6.Current values, mixed values measurement and CPPP accounting
7.Fair values, value in use and fulfilment value
8.Presentation and disclosure in published financial statements
9.Corporate governance
10.Business ethics, CSR, sustainability reporting and SRI
11.The ethics of the accounting profession
Part Two – Annual Financial Statements
12.Fixed (non-current) tangible assets
13.Intangible assets
14.Impairment and disposal of assets
15.Leases
16.Inventories
17.Accounting for financial instruments
18.Revenue
19.Provisions, contingent liabilities and contingent assets
20.Income taxes
21.Employee benefits and share-based payment
22.Insurance contracts
23.Statement of cash flows
24.Disclosure issues
Part Three – Consolidated Accounts and the Multinational
25.Business combinations
26.Consolidated financial statements
27.Accounting for associates, joint arrangements and related party disclosures
28.Foreign currency translation
Part Four – Financial Analysis
29.Introduction to interpretation of financial statements
30.Interpretation of financial statements
31.Techniques of financial analysis