Programme Objective

To discuss on selected Singapore Financial Reporting Standards (FRS) issued by the Accounting Standards Council (ASC). The major provisions of each FRS will be highlighted and illustrated.

Programme Outline

Review of the requirements of the following FRS
 

	No.	Title
	Framework	Framework for the Preparation and Presentation of Financial Statements
	FRS 1	Presentation of Financial Statements
	FRS 2	Inventories
	FRS 8	Accounting Policies, Changes in Accounting Estimates and Errors
	FRS 10	Events after the Reporting Period
	FRS 12	Income Taxes
	FRS 16	Property, Plant and Equipment
	FRS 20	Accounting for Government Grants and Disclosure of Government Assistance
	FRS 21	The Effects of Changes in Foreign Exchange Rates
	FRS 23	Borrowing Costs
	FRS 24	Related Party Disclosures
	FRS 32	Financial Instruments: Presentation
	FRS 36	Impairment of Assets
	FRS 37	Provisions, Contingent Liabilities and Contingent Assets
	FRS 38	Intangible Assets
	FRS 39	Financial Instruments: Recognition and Measurement
	FRS 40	Investment Property
	FRS 103	Business Combinations
	FRS 105	Non-Current Assets Held for Sale and Discontinued Operations
	FRS 109	Financial Instruments
	FRS 110	Consolidated Financial Statements
	FRS 111	Joint Arrangements
	FRS 113	Fair Value Measurements
	FRS 115	Revenue from Contracts with Customers

Training Methodology
 Lecture style with case studies & examples
 
Closing Date for Registration
1 week before programme or until full enrolment.
 

Intended For

A Foundation to Intermediate Level programme intended for Practising and Non-Practising Accountants and Auditors.

Programme Facilitator(s)