International Financial Reporting and Analysis

Giovanna Michelon is Professor of Accounting at the School of Accounting and Finance of the University of Bristol (UK), where she is Head of Accounting and teaches corporate governance and accountability. Starting her career at the University of Padova (Italy) where she obtained her PhD, she held visiting positions at Concordia University (Canada), University of Central Florida (USA), ESSEC Business School and Université Toulouse Capitole (France). Giovanna is a well-established international scholar with more than 40 publications in leading academic journals, including the prestigious Science. Her work has explored how corporate governance drives corporate social responsibility activities and reporting, and the role of sustainability information for market participants and other stakeholders. Her recent interests lie in investigating the dynamics of shareholder activism on sustainability issues, the role that finance plays for sustainability, and how sustainability reporting and disclosure regulation affects firm’s behaviour and impacts. Giovanna is a member of the European Accounting Association Management Committee, Co-editor of Accounting Forum, a Council member of the Centre for Social and Environmental Accounting Research and a member of the ACCA Global Forum for Governance, Risk and Performance. Giovanna has collaborated with the European Financial Reporting Advisory Group (EFRAG) on issues related to non-financial reporting as well as with the European Commission Joint Research Centre on the Sustainable Finance Initiative. 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. 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). 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. 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. Petra Inwinkl is a Senior Lecturer at the University of Vienna (Austria). She has been Associate Professor at Jönköping International Business School, Jönköping University (Sweden) and has held various positions including visiting appointments at the Macquarie University (Australia), Kenan-Flagler Business School, University of North Carolina at Chapel Hill (USA) and the Technical University of Vienna. David Alexander is Emeritus Professor of International Accounting at the University of Birmingham, UK, and continues an active research agenda.

Part I. Framework, Theory and Regulation
1. A Brief Introduction to International Financial Reporting
2. From Harmonization to IFRS Standards as Globally Accepted Standards
3. The IASB Conceptual Framework and Accounting Theory
4. Accounting and Economic Perspectives on Income and Capital
5. Current Values, Mixed Values Measurement and CPPP Accounting
6. Fair Values, Value in Use and Fulfilment Value – MH
7. Presentation and Disclosure in Published Financial Statements
8. The Accounting Profession
Part II. Annual Financial Statements
9. Fixed (Non-Current) Tangible Assets
10. Intangible Assets
11. Impairment and Disposal of Assets
12. Leases
13. Inventories
14. Accounting for Financial Instruments
15. Revenue
16. Provisions, Contingent Liabilities and Contingent Assets
17. Income Taxes
18. Employee Benefits and Share-Based Payment
19. Insurance Contracts
20. Statement of Cash Flows
21. Financial Disclosure Issues
Part III. Three Consolidated Accounts and the Multinational
22. Business Combinations
23. Consolidated Financial Statements
24. Accounting for Associates, Joint Arrangements and Related Party Disclosures
25. Foreign Currency Translation
Part IV. Four Financial Analysis
26. Industry and Accounting Analysis
27. Introduction to Interpretation of Financial Statements and Techniques of Financial Analysis
28. Financial Analysis of Listed Companies and IAS/IFRS Accounts
29. Company Valuation
Part V. Non-financial Reporting
30. Corporate Governance and Business Ethics
31. CSR, Sustainability Reporting and SRI