Programme Objective The coronavirus (COVID-19) pandemic has significantly impacted entities, disrupting their operations. Measures taken to contain the virus have significantly affected economic activity, which in turn has implications for financial reporting.This workshop aims to illustrate the implications on common accounting areas arising from challenging business environment by using illustrations and practical cases.
Accounting considerations and disclosures for:Impairment of assetsFair value measurementInventoriesOnerous contract provisionsAccounting estimatesAccounting for loan repayment holiday from Borrower’s perspective arising from:LegislationNegotiation with lenderAccounting for rent concessions for lessees using practical expedients in FRS 116 – leasesAccounting for rent concessions for lessees NOT using practical expedients in FRS 116 – leasesDisclosure requirements related to events or conditions that may cast significant doubt upon the entity's ability to continue as a going concern.Training MethodologyLecture style with exercises / case studies Closing Date for Registration1 week before programme or until full enrolment.
Training MethodologyLecture style with exercises / case studies Closing Date for Registration1 week before programme or until full enrolment.
Accountants, finance managers, auditors and users of financial statements.
You are about to leave ISCA eServices Portal and the registration link will be opened in a new tab. Do you wish to continue?
This course has been added successfully
Declaration to be provided by CPE
This Course is Intended for CA Singapore Users..
If you have an account with us, please sign-in first. If you do not have an account with us, create one now for free.
Do you wish to apply for SFC funding? (Singapore Citizenship Only)