Course Detail()

To reduce the environmental impact and contribute to sustainability efforts, ISCA will contribute our part by eliminating the printing of course materials for selected courses with effect from 2023.

Tips: To make your paperless learning experience more enjoyable, you may bring along a digital device such as a Windows based laptops or tablets to read your online materials during the class. QR code will be provided in the class for you to download the materials in PDF.

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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.

Schedule & Fees

Testimonial

Funding

1] NTUC Union Training Assistance Programme (UTAP)
UTAP (Union Training Assistance Programme) is an individual skills upgrading account for NTUC members.

NTUC members enjoy 50% *unfunded course fee support for up to $250 each year when you sign up for courses supported under UTAP. NTUC members aged 40 and above can enjoy higher funding support up to $500 per individual each year, capped at 50% of unfunded course fees, for courses attended between 1 July 2020 to 31 December 2022. *This excludes miscellaneous fees such as GST and registration fee etc.

This course is approved for UTAP support for intakes conducted between 01 April 2021 – 31 March 2022.

As UTAP is given on calendar year basis, and calculated based on year of training taken, it cannot be accumulated.

Maintained paid-up NTUC membership before course, throughout course duration and at the point of claim and;
Course by training provider must be supported under UTAP and training must commence within the supported period and;
Unfunded course fee must not be fully sponsored by company or other types of funding
Unfunded course fee must be S$20.00 and above, and;
Member must achieve a minimum of 75% attendance for each application and sat for all prescribed examination(s), if any and;
UTAP application must be made within 6 months after course ends.

To submit for UTAP claims, please visit http://skillsupgrade.ntuc.org.sg/. Terms and conditions apply.
Should you have queries on the funding scheme, you can email to UTAP@e2i.com.sg or call NTUC Membership Hotline at 6213-8008

Programme Facilitator(s)