Programme Objective To facilitate a clear understanding of the differences between adjusting and non-adjusting events; andTo enable participants to apply FRS 10 appropriately for events arising after the balance sheet date. To ensure that participants are able to: Understand the definition of terms under FRS 10Differentiate between adjusting and non-adjusting eventsAnalyze after balance sheet date events to determine if they require accounting adjustments or disclosuresUnderstand the concepts that underlie the requirements of FRS 10Know the requirements relating to dividend declaration after balance sheet dateDetermine possible indicators that threaten the going concern of the company and evaluate whether there is a need to prepare financial statements as a going concernApply the requirements for disclosure in accordance to FRS 10 on non-adjusting events after the balance sheet date Know the significance of the date of authorization for issue
Scope and objective of FRS 10DefinitionsRecognition and disclosures Identifying “adjusting” and “non-adjusting” events Identifying date of authorization for issueRecognition and disclosure requirementsUnderlying principles and rationaleDividendsUpdating disclosures Special issues relating to going concern 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
06 Dec 2018 (9:00 AM - 12:30 PM)
Registration is closed
09 Nov 2017 (9:00 AM - 12:30 PM)
23 Nov 2016 (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
60 Cecil StreetISCA HouseSingapore 049709
You are about to leave ISCA eServices Portal and the registration link will be opened in a new tab. Do you wish to continue?
This course has been added successfully
Declaration to be provided by CPE
This Course is Intended for CA Singapore Users..
If you have an account with us, please sign-in first. If you do not have an account with us, create one now for free.
Do you wish to apply for SFC funding? (Singapore Citizenship Only)
05 Mar 2021 - 05 Mar 2021
08 Mar 2021 - 08 Mar 2021