Programme Objective To enable participants to understand the core principle of FRS 23 and apply the requirements relating to the accounting and reporting of borrowing costs.To ensure that participants are able to: Understand the definition of borrowing costs and other relevant terms in FRS 23Understand the rationale for the core principle of FRS 23Identify qualifying asset and the borrowing costs that are eligible for capitalizationDetermine events that require the capitalization, suspension of capitalization and cessation of capitalization of borrowing costsDetermine the amount of borrowing costs that are eligible for capitalizationConsider the impact of special situations, e.g. intercompany borrowingsUnderstand the significance of disclosure requirements in FRS 23
To enable participants to understand the core principle of FRS 23 and apply the requirements relating to the accounting and reporting of borrowing costs.To ensure that participants are able to:
Scope of FRS 23Definition of borrowing costs, qualifying asset and relevant terms in FRS 23Core principle in FRS 23Recognition requirements in FRS 23 Determining borrowing costs eligible for capitalizationTreatment of excess of carrying amount over the recoverable amountEvents relating to commencement of capitalizationSpecial considerations relating to suspension of capitalizationEvents relating to cessation of capitalization Disclosure requirements Training MethodologyLecture style, with Exercises/Case StudiesClosing Date for Registration1 week before programme or until full enrolment
A Foundation to Intermediate level programme intended for both Practising and Non-Practising Accountants.
Category 1 = 3.50 Hours
10 Nov 2017 (9:00 AM - 12:30 PM)
Registration is closed
02 Nov 2015 (2:00 PM - 5:30 PM)
10 Nov 2014 (2:00 PM - 5:30 PM)
Jessica Hong
CA(M) CPA
Jessica’s career with PricewaterhouseCoopers had given her invaluable experience in system assurance, management assurance, audit, fraud investigations, system implementations, due diligence and many other challenging assignments. All these provided her with deep insights of financial management practices and their impact on corporate performance. Her financial skills training local and international experiences made her an invaluable resource to participants in her financial skills programmes.
Jessica always delivers her financial skills programmes in a refreshing way, and helps accelerate the learning curves of the non-finance professionals. Financial courses need not be dull and boring; they can be fun, stimulating and personally motivating. Jessica has varied and vast commercial experience in developing and implementing credit control policies, project management, debt recovery training, system integration and many other management effectiveness & efficiency assignments.
Jessica is a Malaysian Chartered Accountant and holds a Bachelor of Accountancy from University of Malaya and she completed her post-graduate studies in Management Development Programme at INSEAD, Singapore.
She was trained by Michael Wells, Director, IFRS Education Initiative, IFRS Foundation and Paul Pacter, IASB Member & Chairman of the SME Implementation Group in Singapore recently, to be an IFRS Trainer (IFRS is International Financial Reporting Standard). Some of her major clients she worked with during her career include Malvern International, ACCA, CTBC Bank, MSIG, OCBC Bank and Central Bank of Malaysia.
For Members: $ 199.02 For Non-Members: $ 237.54
137 Cecil StreetLevel 3Hengda BuildingSingapore 069537
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05 Mar 2021 - 05 Mar 2021
08 Mar 2021 - 08 Mar 2021