Course Detail(A915V : FRS Updates 2026)

A915V : FRS Updates 2026 NEW

7.00 CPE Hours (Category 1)
Live Webinar

This course aims to discuss the provisions of the new/revised Financial Reporting Standards issued by the Accounting Standards Council and effective from the years 2023 - 2027.

On the completion of this course:

  • update preparers and users of financial statements on newly issued and amended IFRS.

  • provides a technical brief on outstanding exposure drafts, discussion papers and recent pronouncement issued by IASB.

  • Update on latest pronouncements issued up to the date of the seminar.

Programme Outline

SFRS(I) Effective For Financial Periods Beginning On Or After 1 January 2025

  • Amendments to SFRS(I) 1-21 Lack of Exchangeability

SFRS(I) Effective For Financial Periods Beginning On Or After 1 January 2026

  • Amendments to SFRS(I) 9 and SFRS(I) 7 Amendments to the Classification and Measurement of Financial Instruments

  • Amendments to SFRS(I) 9 and SFRS(I) 7 Contracts Referencing Nature-dependent Electricity

  • Annual Improvements to SFRS(I)s Volume 11

SFRS(I) Effective For Financial Periods Beginning On Or After 1 January 2027

  • New SFRS(I) 19 Subsidiaries without Public Accountability: Disclosures

  • New SFRS(I) 18 Presentation and Disclosures In Financial Statements covering in detail

Statement Of Profit Or Loss

  • Categories in the statement of profit or loss

  • Totals and subtotals to be presented in the statement of profit or loss

  • Items to be presented in the statement of profit or loss or disclosed in the notes

Aggregation And Disaggregation

  • Principles of aggregation and disaggregation

  • Offsetting

Statement Presenting Comprehensive Income

  • Other comprehensive income

Statement Of Financial Position

  • Classification of assets and liabilities as current or non-current

  • Items to be presented in the statement of financial position or disclosed in the notes


Training Methodology*

Online lecture style, with Exercises / Case Studies

Closing Date for Registration*

1 week before program or until full enrolment
 

Intended For

This programme is suitable for preparers and auditors of financial statements, members of audit committee, finance directors and regulators and for those who are keen to keep up to date with latest changes to IFRS accounting standards.

Competency Mapping

Category 1 = 7.00 Hours

Schedule & Fees

Date & Time

19 Jun 2026 (9:00 AM - 5:00 PM)

Fee (inclusive of GST)


SGD pricing -

For Members: $ 328.09
For Non-Members: $ 394.58


Programme Facilitator(s)

Sardool Singh

Venue

Live Webinar in or outside of
Singapore

Date & Time

21 Aug 2026 (9:00 AM - 5:00 PM)

Fee (inclusive of GST)


SGD pricing -

For Members: $ 328.09
For Non-Members: $ 394.58


Programme Facilitator(s)

Sardool Singh

Venue

Live Webinar in or outside of
Singapore

Testimonial

Funding

No funding Available!

Programme Facilitator(s)


Sardool Singh
 

Sardool is a fellow member of the Association of Chartered Certified Accountants (ACCA) and Chartered Accountant of Singapore (CA Singapore). He is currently chief financial officer in a family office. Prior to his current appointment, he was the group financial controller of a Singapore listed healthcare company. During his ten years in the healthcare industry, he was responsible for the entire group financial functions and the IPOs of two subsidiaries on SESDAQ. He had also gained his working experience with KPMG Peat Marwick and a Japanese merchant bank.

 

Sardool brings a commercial perspective to the understanding of complex accounting standards and simplifies the requirements of these standards to enable the participants to have a clear understanding of the topic. He was previously an adjunct associate professor in the department of accounting of the NUS Business School for 17 years.

 

Sardool has been lecturing for the past 30 years, and is a highly sought-after seminar leader in the areas of financial reporting standards, cash flow statements, analysis of financial statements, consolidation and other technical accounting topics.

This course aims to discuss the provisions of the new/revised Financial Reporting Standards issued by the Accounting Standards Council and effective from the years 2023 - 2027.

On the completion of this course:

  • update preparers and users of financial statements on newly issued and amended IFRS.

  • provides a technical brief on outstanding exposure drafts, discussion papers and recent pronouncement issued by IASB.

  • Update on latest pronouncements issued up to the date of the seminar.

Programme Outline

SFRS(I) Effective For Financial Periods Beginning On Or After 1 January 2025

  • Amendments to SFRS(I) 1-21 Lack of Exchangeability

SFRS(I) Effective For Financial Periods Beginning On Or After 1 January 2026

  • Amendments to SFRS(I) 9 and SFRS(I) 7 Amendments to the Classification and Measurement of Financial Instruments

  • Amendments to SFRS(I) 9 and SFRS(I) 7 Contracts Referencing Nature-dependent Electricity

  • Annual Improvements to SFRS(I)s Volume 11

SFRS(I) Effective For Financial Periods Beginning On Or After 1 January 2027

  • New SFRS(I) 19 Subsidiaries without Public Accountability: Disclosures

  • New SFRS(I) 18 Presentation and Disclosures In Financial Statements covering in detail

Statement Of Profit Or Loss

  • Categories in the statement of profit or loss

  • Totals and subtotals to be presented in the statement of profit or loss

  • Items to be presented in the statement of profit or loss or disclosed in the notes

Aggregation And Disaggregation

  • Principles of aggregation and disaggregation

  • Offsetting

Statement Presenting Comprehensive Income

  • Other comprehensive income

Statement Of Financial Position

  • Classification of assets and liabilities as current or non-current

  • Items to be presented in the statement of financial position or disclosed in the notes


Training Methodology*

Online lecture style, with Exercises / Case Studies

Closing Date for Registration*

1 week before program or until full enrolment
 

Intended For

This programme is suitable for preparers and auditors of financial statements, members of audit committee, finance directors and regulators and for those who are keen to keep up to date with latest changes to IFRS accounting standards.

Competency Mapping

Category 1 = 7.00 Hours

Programme Facilitator(s)

Sardool Singh
 

Sardool is a fellow member of the Association of Chartered Certified Accountants (ACCA) and Chartered Accountant of Singapore (CA Singapore). He is currently chief financial officer in a family office. Prior to his current appointment, he was the group financial controller of a Singapore listed healthcare company. During his ten years in the healthcare industry, he was responsible for the entire group financial functions and the IPOs of two subsidiaries on SESDAQ. He had also gained his working experience with KPMG Peat Marwick and a Japanese merchant bank.

 

Sardool brings a commercial perspective to the understanding of complex accounting standards and simplifies the requirements of these standards to enable the participants to have a clear understanding of the topic. He was previously an adjunct associate professor in the department of accounting of the NUS Business School for 17 years.

 

Sardool has been lecturing for the past 30 years, and is a highly sought-after seminar leader in the areas of financial reporting standards, cash flow statements, analysis of financial statements, consolidation and other technical accounting topics.


Upcoming Schedule

Date & Time

19 Jun 2026 (9:00 AM - 5:00 PM)

Fee (inclusive of GST)


SGD pricing -

For Members: $ 328.09
For Non-Members: $ 394.58


Programme Facilitator(s)

Sardool Singh

Venue

Live Webinar in or outside of
Singapore