GENERAL INFORMATIONเทสเทส
Name : Asst. Prof. Dr. Visarut Sribunnak  
Name (Thai) : ผศ. ดร. วิศรุต ศรีบุญนาค
Academic Title : Assistant Professor
Department/Program : Accountancy
EDUCATION INFORMATION
Year Degree Major University Country
2004 Doctor of Philosophy in Business Administration Accounting University of California, Berkeley United States
1997 Master of Business Administration Accounting University of Illinois at Ubrana-Champaign United States
1994 Bachelor of Accountancy (Second Class Honors) Accounting Chulalongkorn University Thailand
INTELLECTUAL CONTRIBUTIONS
Peer-Reviewed Journal Articles
"Fair Value Measurement by a Discounted Cash Flow Technique: IFRS 13", Chulalongkorn Business Review, 36(140) : 16-31, Apr.2014-Jun.2014, (Sribunnak, V., Komutputipong, N.).
"Important Issues Related to Consolidated Financial Statement Preparation and Disclosure of Interests in Other Entities Based on IFRS 10 and 12", Chulalongkorn Business Review, 35(136) : 32 - 41, Apr.2013-Jun.2013, (Sribunnak, V., Komutputipong, N.).
"The Application of Fair Value Measurement Principles in Property, Plant, and Equipment Recognition", Chulalongkorn Business Review, 34(133) : 22-32, Jul.2012-Sep.2012, (Sribunnak, V., Manowan, P., Komutputipong, N.).
"Measurement and Recognition of Intangible Assets", Chulalongkorn Business Review, 34(131) : 29-50, Jan.2012-Mar.2012, (Peetathawatchai, P., Manowan, P., Sribunnak, V.).
"Impairment of financial assets measured at amortized cost", Journal of Accounting Profession (วารสารวิชาชีพบัญชี), 7(19) : 54-62, Aug.2011, (Sribunnak, V., Supattarakul, S.).
"Predictive Ability and Stock Price Informativeness of Earnings and Cash Flow Information of SET-Listed Companies Choosing to Apply Segment Disclosure Guidelines under Thai Accounting Standard No. 50", Chulalongkorn Business Review, 32(125) : 45-73, Jul.2010-Sep.2010, (Chansuwan, N., Sribunnak, V.).
"The Impact of Excluding Nonfinancial Exposure on the Usefulness of Foreign Exchange Sensitivity-Analysis Risk Disclosure", Journal of Accounting, Auditing & Finance, 21(1) : 1-25, Feb.2006, (Sribunnak, V. and Wong, M.H.F)).
"Market Risk Disclosures", Chulalongkorn Business Review, 27(1) : 43-67, 2005, (Sribunnak, V., Manowan, P.).
Editorial-Reviewed Journal Articles
Peer-Reviewed Academic/Professional Meeting Proceedings
"Predictive Ability and Stock Price Informativeness of Segment Reporting Disclosures of Companies Listed in the Stock Exchange of Thailand."Proceedings of the 2009 American Accounting Association Annual Meeting, American Accounting Association, New York, U.S.A. Aug.2009, (Chansuwan, N., Sribunnak, V.).
"Financial Statement Preparation Frequency in Start-up Ventures: An Examination of Entrepreneur Intentions"Nov.2005, (Sribunnak, V.).
Peer-Reviewed Academic/Professional Meeting Presentations
"Foreign Exchange Sensitivity-Analysis Risk Disclosures and Market-Based Risk Measure", Conference on risk Reporting, Clearwater Beach, Florida, 2003, (Sribunnak, Visarut and Wong, Franco).
Textbooks
"Intermediate Accounting",3Edition,Chulalongkorn University Press,https://www.chulabook.com/business-economics/205484,2024, (Srisawadi, P., Komutputtiphong, N., Sribunnak, V.).
"Intermediate Accounting 2",7Edition,Chulalongkorn University Press,https://www.chulabook.com/business-economics/205485,2024, (Srisawadi, P., Komutputtiphong, N., Sribunnak, V.).
"Intermediate Accounting 2 (revised edition)",revised editionEdition,Chulalongkorn Press,Bangkok, Thailand,2022, (Srisawadi, P., Komutputipong, N., Sribunnak, V.).
"Intermediate Accounting",Chulalongkorn Press,Bangkok, Thailand,2021, (Srisawadi, P., Komutputipong, N., Sribunnak, V.).
"Intermediate Accounting",1stEdition,Chulalongkorn University Press,2019, (Peetathawatchai, P., Komutputipong, N., Sribunnak, V.).
"Managerial Accounting",McGraw-Hill,Bangkok,2018, (Nantaporn, B., Hawat, P., Chookhiatti, S., Sribunnak, V., Shutibhinyo, W., Sanoran, K.).
"Statement of Cash Flows: Preparation and Analysis",1stEdition,Chulalongkorn University Press,2016, (Toommanon, V., Sribunnak, V.).
"Derivatives: Measurement, Recognition and Foreign Exchange Hedge Accounting",1stEdition,Chulalongkorn University Press,2011, (Sribunnak, V., Peetathawatchai, P., Komutputipong, N.).
"Financial Report--Is It a Boast?",Chulalongkorn University Printing House,2006, (Sribunnak, V., Boonlert-U-Thai, K.).
Textbook Chapters
eBooks
Monographs
Research Grants
Working Papers
Work-In-Progress
Competitive Research Awards Received
Professional Practice Standards or Public Policies
Case Studies
Online Teaching Courses
Software/Simulations
Non Peer-Reviewed Journals and Articles
Non Peer-Reviewed Proceedings Published
Non Peer-Reviewed Academic/Professional Meeting Presentations
Newspaper Articles
Books
Book Chapters
Academic Promotion Materials
Reviews of Peer-Reviewed Journals
"Reviewer", Chulalongkorn Business Review 2007-2019
"Reviewer", International Journal of Accounting Auditing and Performance Evaluation 2011-2011
"Reviewer", NIDA Business Journal 2011-2011
Funded Research Reports
Patent
Others
"Accounting Choice and Market Reaction to Liability Recognition of Defined Benefit Plans under TAS 19: Empirical Evidence from Thailand [Doctor of Philosophy in Accountancy]", 2014, (Wongrathanandha, C., Sribunnak, V.).
Teaching Information
Year Term CourseCode CourseName
2023 Semester/1 2601431 FINANCIAL REPORTS ANALYSIS
2023 Semester/1 2601431 FINANCIAL REPORTS ANALYSIS
2023 Semester/1 2601513 FINANCIAL REPORTING I
2023 Semester/1 2601514 FINANCIAL REPORTING II
2023 Semester/1 2601625 REPORTING AND ANALYSIS OF FINANCIAL INSTRUMENTS
2023 Semester/2 2601116 INTERMEDIATE ACCOUNTING
2023 Semester/2 2601431 FINANCIAL REPORTS ANALYSIS
2023 Semester/2 2601431 FINANCIAL REPORTS ANALYSIS
2022 Semester/1 2601431 FINANCIAL REPORTS ANALYSIS
2022 Semester/1 2601431 FINANCIAL REPORTS ANALYSIS
2022 Semester/1 2601625 REPORTING AND ANALYSIS OF FINANCIAL INSTRUMENTS
2022 Semester/2 2601116 INTERMEDIATE ACCOUNTING
2022 Semester/2 2601431 FINANCIAL REPORTS ANALYSIS
2022 Semester/2 2601431 FINANCIAL REPORTS ANALYSIS
2021 Semester/1 2601431 FINANCIAL REPORTS ANALYSIS
2021 Semester/1 2601431 FINANCIAL REPORTS ANALYSIS
2021 Semester/1 2601625 REPORTING AND ANALYSIS OF FINANCIAL INSTRUMENTS
2021 Semester/2 2601116 INTERMEDIATE ACCOUNTING
2021 Semester/2 2601431 FINANCIAL REPORTS ANALYSIS
2021 Semester/2 2601431 FINANCIAL REPORTS ANALYSIS
2021 Trimester/1 2604647 FINANCIAL STATEMENT ANALYSIS
2020 Semester/1 2601431 FINANCIAL REPORTS ANALYSIS
2020 Semester/1 2601431 FINANCIAL REPORTS ANALYSIS
2020 Semester/1 2601625 REPORTING AND ANALYSIS OF FINANCIAL INSTRUMENTS
2020 Semester/2 2601116 INTERMEDIATE ACCOUNTING
2020 Semester/2 2601431 FINANCIAL REPORTS ANALYSIS
2020 Semester/2 2601431 FINANCIAL REPORTS ANALYSIS
2020 Trimester/1 2604647 FINANCIAL STATEMENT ANALYSIS
2019 Semester/1 2601431 FINANCIAL REPORTS ANALYSIS
2019 Semester/1 2601431 FINANCIAL REPORTS ANALYSIS
2019 Semester/1 2601625 REPORTING AND ANALYSIS OF FINANCIAL INSTRUMENTS
2019 Semester/2 2601116 INTERMEDIATE ACCOUNTING
2019 Semester/2 2601431 FINANCIAL REPORTS ANALYSIS
2019 Semester/2 2601431 FINANCIAL REPORTS ANALYSIS
2019 Trimester/1 2604647 FINANCIAL STATEMENT ANALYSIS
2018 Semester/1 2601431 FINANCIAL REPORTS ANALYSIS
2018 Semester/1 2601625 REPORTING AND ANALYSIS OF FINANCIAL INSTRUMENTS
2018 Semester/2 2601116 INTERMEDIATE ACCOUNTING
2018 Semester/2 2601213 INTERMEDIATE ACCOUNTING II
2018 Semester/2 2601431 FINANCIAL REPORTS ANALYSIS
2018 Semester/2 2601431 FINANCIAL REPORTS ANALYSIS
2018 Trimester/1 2604647 FINANCIAL STATEMENT ANALYSIS
2017 Semester/1 2601431 FINANCIAL REPORTS ANALYSIS
2017 Semester/1 2601625 REPORTING AND ANALYSIS OF FINANCIAL INSTRUMENTS
2017 Semester/2 2601116 INTERMEDIATE ACCOUNTING
2017 Semester/2 2601431 FINANCIAL REPORTS ANALYSIS
2017 Semester/2 2601431 FINANCIAL REPORTS ANALYSIS
2017 Semester/2 2601793 SEMINAR IN FINANCIAL ACCOUNTING RESEARCH
2017 Trimester/1 2604647 FINANCIAL STATEMENT ANALYSIS
2016 Semester/1 2601116 INTERMEDIATE ACCOUNTING
2016 Semester/1 2601431 FINANCIAL REPORTS ANALYSIS
2016 Semester/1 2601431 FINANCIAL REPORTS ANALYSIS
2016 Semester/1 2601625 REPORTING AND ANALYSIS OF FINANCIAL INSTRUMENTS
2016 Semester/2 2601431 FINANCIAL REPORTS ANALYSIS
2016 Semester/2 2601431 FINANCIAL REPORTS ANALYSIS
2016 Semester/2 2601793 SEMINAR IN FINANCIAL ACCOUNTING RESEARCH
2016 Trimester/1 2604647 FINANCIAL STATEMENT ANALYSIS
2015 Semester/1 2601413 FINANCIAL REPORTS AND ANALYSIS
2015 Semester/1 2601413 FINANCIAL REPORTS AND ANALYSIS
2015 Semester/1 2601625 REPORTING AND ANALYSIS OF FINANCIAL INSTRUMENTS
2015 Semester/2 2601116 INTERMEDIATE ACCOUNTING
2015 Semester/2 2601413 FINANCIAL REPORTS AND ANALYSIS
2015 Trimester/1 2601512 FINANCIAL ACCOUNTING
2015 Trimester/2 2604647 FINANCIAL STATEMENT ANALYSIS
2014 Semester/1 2601625 REPORTING AND ANALYSIS OF FINANCIAL INSTRUMENTS
2014 Semester/2 2601793 SEMINAR IN FINANCIAL ACCOUNTING RESEARCH
2014 Semester/2 2601413 FINANCIAL REPORTS AND ANALYSIS
2014 Trimester/1 2601512 FINANCIAL ACCOUNTING
2014 Trimester/2 2604647 FINANCIAL STATEMENT ANALYSIS
2013 Semester/1 2601413 FINANCIAL REPORTS AND ANALYSIS
2013 Semester/1 2601625 REPORTING AND ANALYSIS OF FINANCIAL INSTRUMENTS
2013 Semester/1 2601413 FINANCIAL REPORTS AND ANALYSIS
2013 Semester/1 2601828 DISSERTATION
2013 Semester/2 2601113 PRINCIPLES OF ACCOUNTING
2013 Semester/2 2601413 FINANCIAL REPORTS AND ANALYSIS
2013 Int'l Semester/2 2601223 INTERMEDIATE ACCOUNTING II
2013 Trimester/1 2601512 FINANCIAL ACCOUNTING
2013 Trimester/1 2604647 FINANCIAL STATEMENT ANALYSIS
2012 Semester/1 2601625 REPORTING AND ANALYSIS OF FINANCIAL INSTRUMENTS
2012 Semester/1 2601413 FINANCIAL REPORTS AND ANALYSIS
2012 Semester/1 2601413 FINANCIAL REPORTS AND ANALYSIS
2012 Semester/1 2601828 DISSERTATION
2012 Semester/2 2601413 FINANCIAL REPORTS AND ANALYSIS
2012 Semester/2 2601413 FINANCIAL REPORTS AND ANALYSIS
2012 Semester/2 2601793 SEMINAR IN FINANCIAL ACCOUNTING RESEARCH
2012 Semester/2 2601828 DISSERTATION
2012 Semester/2 2601897 QUALIFYING EXAMINATION
2012 Int'l Semester/2 2601223 INTERMEDIATE ACCOUNTING II
2012 Trimester/1 2601512 FINANCIAL ACCOUNTING
2012 Trimester/1 2604647 FINANCIAL STATEMENT ANALYSIS
2011 Semester/1 2601623 FINANCIAL REPORT ANALYSIS
2011 Semester/1 2601623 FINANCIAL REPORT ANALYSIS
2011 Semester/1 2601623 FINANCIAL REPORT ANALYSIS
2011 Semester/1 2601413 FINANCIAL REPORTS AND ANALYSIS
2011 Semester/1 2601413 FINANCIAL REPORTS AND ANALYSIS
2011 Semester/2 2601413 FINANCIAL REPORTS AND ANALYSIS
2011 Semester/2 2601413 FINANCIAL REPORTS AND ANALYSIS
2011 Semester/2 2601793 SEMINAR IN FINANCIAL ACCOUNTING RESEARCH
2011 Int'l Semester/2 2601223 INTERMEDIATE ACCOUNTING II
2011 Trimester/1 2604647 FINANCIAL STATEMENT ANALYSIS
2010 Semester/1 2601413 FINANCIAL REPORTS AND ANALYSIS
2010 Semester/1 2601413 FINANCIAL REPORTS AND ANALYSIS
2010 Semester/1 2601623 FINANCIAL REPORT ANALYSIS
2010 Semester/1 2601623 FINANCIAL REPORT ANALYSIS
2010 Semester/2 2601413 FINANCIAL REPORTS AND ANALYSIS
2010 Semester/2 2601413 FINANCIAL REPORTS AND ANALYSIS
2010 Semester/2 2601793 SEMINAR IN FINANCIAL ACCOUNTING RESEARCH
2010 Int'l Semester/2 2601223 INTERMEDIATE ACCOUNTING II
2010 Trimester/1 2604647 FINANCIAL STATEMENT ANALYSIS
2010 Trimester/2 2604647 FINANCIAL STATEMENT ANALYSIS
2009 Semester/1 2601223 INTERMEDIATE ACCOUNTING II
2009 Semester/1 2601413 FINANCIAL REPORTS AND ANALYSIS
2009 Semester/1 2601413 FINANCIAL REPORTS AND ANALYSIS
2009 Semester/1 2601623 FINANCIAL REPORT ANALYSIS
2009 Semester/1 2604647 FINANCIAL STATEMENT ANALYSIS
2009 Semester/2 2601413 FINANCIAL REPORTS AND ANALYSIS
2009 Semester/2 2601413 FINANCIAL REPORTS AND ANALYSIS
2009 Semester/2 2601793 SEMINAR IN FINANCIAL ACCOUNTING RESEARCH