Advanced Financial Accounting, 4th Edition

1. Risk Reporting
2. Group Reporting I: Concepts and Context
3. Group Reporting II: Application of the Acquisition Method under IFRS 3
4. Group Reporting III: Accounting for Business Combinations & Non-controlling Interests under IFRS 3 in Post- acquisition Periods
5. Group Reporting IV: Consolidation under IFRS 10
6. Group Reporting V: Equity Accounting under IAS 28 Joint Arrangements under IFRS 11
7. Group Reporting VI: Complex Consolidation Issues
8. Accounting for the Effects of Changes in Foreign Exchange Rates
9. Financial Instruments: Classification, Recognition and Measurement
10. Accounting for Derivatives and Hedge Accounting
11. Accounting for Taxes on Income
12. Earnings per Share
13. Share-based Payment
14. Common Control
15. Derivative Contracts on Own Equity

Pearl Tan is Practice Associate Professor in Accounting at Singapore Management University (SMU) where she teaches Advanced Financial Accounting at both the undergraduate and postgraduate levels. Prior to joining SMU, Professor Tan has had extensive experience in teaching and developing advanced accounting courses at Nanyang Technological University. Professor Tan was also an audit manager in an international accounting firm prior to joining academia. Besides being a Fellow Certified Public Accountant of Singapore and Australia and Fellow of the Association of Chartered Certified Accountants, Professor Tan holds a Masters degree from the London School of Economics and Political Science and a PhD degree from the University of Queensland. She has also co-written reports and given feedback to the Institute of Certified Public Accountants of Singapore (ICPAS), Disclosure and Accounting Standards Committee and the Annual Report Award Committee in Singapore. She has conducted several accounting seminars for major organizations and members of professional bodies. Professor Tan is also a committee member on the Accounting Standards Committee of ICPAS.

Lim Chu Yeong is Associate Professor of Accounting (Practice) at Singapore Management University (SMU) where he teaches Advanced Financial Accounting and Valuation at the undergraduate level, and Financial Statement Analysis at the postgraduate level. He has 15 years of industry experience, in treasury, financial accounting and management accounting positions primarily within the financial sector. Prior to joining SMU, he was VP at Credit Suisse. He holds a PhD from Manchester Business School, a MBA from the University of Warwick and is a CPA.

KUAH Ee Wen is a Senior Manager with the Assurance and Professional Practice Department with Ernst & Young LLP. A Chartered Accountant with the Institute of Singapore Chartered Accountants, Ee Wen holds a Master of Business Administration from the University of Manchester and a Bachelor of Accountancy (Second Class Upper Honours) from the Nanyang Technological University.   Ee Wen was seconded to the Accounting Standards Council (ASC), the national standard setter of Singapore from January 2011 to 2013. As part of the ASC Secretariat, he was one of the key lead managers spearheading the IFRS Convergence Project for Singapore. Ee Wen has also represented Singapore at international conferences and presented at regional forums hosted by international agencies such as the International Accounting Standards Board (IASB), Asian Oceania Regional Standards Setters Group (AOSSG) amongst others. Currently, Ee Wen serves as a senior technical manager where he advises on both complex accounting and auditing issues. Ee Wens audit experience spans across listed companies and multinational corporations in various industries in Singapore. His clientele profile includes commodities trading, high-tech manufacturing, real estate, logistics, and shipping companies. Ee Wen was also involved in the Initial Public Offerings of companies in both local and cross-border listing. He has also team-led engagements in performing audits in compliance with Sarbanes Oxley Act Section 404