Part I: Accounting
1. What is Accounting?
2. Methodology in Financial Accounting Theory
3. Fundamental Issues in Financial Accounting and Reporting Theory
4. Continental European Accounting Theory: Evolution and Evaluation
5. English Language Theories of Financial Reporting Part II: Reporting
6. Recognition and Measurement
7. Fair Value and Financial Reporting
8. Costs and Benefits of Disclosure
9. Auditing Part III: (International) Accounting Standard Setting and Regulation
10. The Public Interest in International Financial Accounting, Reporting and Regulation
11. Perspectives on the Roles of and Need for Accounting Regulation
12. Economic Theory of Financial Reporting Regulation
13. Global Convergence of Accounting Standards
14. The Role of Conceptual Frameworks in Accounting Standard-Setting
15. The Application of IFRS Across Different Institutional Environments Part IV: Institutional Aspects of (International) Financial Reporting Regulation
16. The International Accounting Standards Board
17. Influences on the Standard-setting and Regulatory Process
18. Stock Exchanges and International Financial Reporting Regulation
19. Auditors and International Financial Reporting
20. Multinational Corporations and IFRS
21. The IFRS for SMEs Part V: Social and Economic Aspects of (International) Financial Reporting Regulation
22. Socio-economic Consequences of IFRSs
23. Turf Wars or Missionary Zeal: IFRS, IFAC, the World Bank and the IMF
24. Accounting Regulation in Emerging Markets and Newly Industrialising Countries
25. Accounting Regulation and IFRS in Islamic Countries
26. Accounting Tools for Environmental Management and Communication