Programme ObjectiveUnderstand the definition of provision under FRS 37 Events or transactions that create constructive obligation that result in a provisionEvents or transactions during restructuring that require a provision under FRS 37Accounting implications when non-current assets are held for saleAccounting implications when non-current assets are abandonQualifying criteria of a discontinued operations under FRS 105Accounting implications when a restructuring is a discontinued operationsDetermine events that require the capitalization, suspension of capitalization and cessation of capitalization of borrowing costsUnderstand the significance of disclosure requirements in FRS 23
To enable participants to understand the core principle of FRS 37 and FRS 105 and apply the requirements relating to the accounting and reporting of restructuring and discontinued operations. Understand the definition of provision under FRS 37Events or transactions that create constructive obligation that result in a provisionEvents or transactions during restructuring that require a provision under FRS 37Accounting implications when non-current assets are held for saleAccounting implications when non-current assets are abandonQualifying criteria of a discontinued operations under FRS 105Accounting implications when a restructuring is a discontinued operationsDetermine events that require the capitalization, suspension of capitalization and cessation of capitalization of borrowing costsUnderstand the significance of disclosure requirements in FRS 23 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, as well as Professionals who are involved in Restructuring.
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This Course is Intended for CA Singapore Users..
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