Programme Objective To enable participants to Effectively prepare Financial Statements using the Presentation and Disclosure requirements under selected sections of FRSs under FRS 1, FRS 8, FRS 107, FRS 7, FRS 36, FRS 40, FRS 108 and FRS 115.
To enable participants to Effectively prepare Financial Statements using the Presentation and Disclosure requirements under selected sections of FRSs under FRS 1, FRS 8, FRS 107, FRS 7, FRS 36, FRS 40, FRS 108 and FRS 115.
FRS 1: Presentation of Financial Statements Key Changes to FRS 1Balance Sheet / Statement of Financial PositionStatement of Comprehensive IncomeStatement of Changes in EquityNotes to Financial Statements Key Accounting JudgementsKey Accounting EstimatesCapital DisclosuresCapital Risk Management Policies and ObjectivesFinancial risks and capital management disclosures FRS 8: Accounting Policies, changes in Accounting Estimates an Errors Adoption of new and revised FRSsNew Standard or Interpretation that has been issued but is not yet effective FRS 107: Financial Instruments: Disclosures Scope of disclosuresDefaults and BreachesCollateralsCredit RiskPast DueLiquidity RiskMarket RiskInterest Rate RiskForeign Currency RiskFair values of financial assets and financial liabilities Amendments to FRS 107 FRS 7: Statement of Cash Flows Effects of cash balances in foreign currencies to be presented separatelyPresentation of Statement of Cash Flows FRS 36: Impairment of Assets DisclosuresLevel at which goodwill is tested for impairment FRS 40: Investment Property Transitional provision for amendment to FRS 40 - investment properties under constructionTransfer from PPE to investment properties FRS 108: Segment Reporting The main purpose of replacing FRS 14 with FRS 108Scope and Key changes to FRS 108The CODM (Chief Operating Decision Maker) FRS 115: Revenue from Contracts with Customers Introduction to FRS 115 Step 1: Identifying the contracts with Customer Step 2: Identifying Performance Obligations Step 3: Determining Transaction Price Step 4: Allocating Transaction Price Step 5: Recognizing Revenue Other Implementation Guidance Impact on Cost Transition Approaches (Full Retrospective VS Modified Retrospective) Disclosure Requirements Items to Disclose under “Profit Before Tax” Training MethodologyLecture style, with Examples Closing Date for Registration1 week before programme or until full enrolment
An Intermediate Level programme Intended for all Practising and Non-Practising Accountants.
Category 1 = 7.00 Hours
08 Nov 2018 (9:00 AM - 5:00 PM)
Registration is closed
05 Dec 2017 (9:00 AM - 5:00 PM)
01 Dec 2016 (9:00 AM - 5:00 PM)
For Members: $ 329.56 For Non-Members: $ 398.04
60 Cecil StreetISCA HouseSingapore 049709
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08 Mar 2021 - 08 Mar 2021
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