Module 5 explores the concepts involved in developing retirement plans which have become critical in light of increasing wealth and longevity in Singapore. A holistic approach that includes other aspects of financial planning like children’s education, business succession, estate matters and medical expenses in retirement are emphasized.
The CAT Qualification is awarded on the completion of nine exams, consisting of a suite of awards, including certificates and a diploma. There are flexible entry points with certificates awarded at each level, allowing students to tailor the awards, making them an attractive and relevant choice to employers. Both Diploma and CAT Qualification holders have direct entry to the F4 Fundamentals level ...
ObjectivesSuccessful management accountants must be familiar with the practical applications of technical and theoretical accounting concepts, and how to apply these concepts when making business decisions.OutcomesDuring this London School of Business and Finance course you will study subjects such as cost-volume-profit relationships, job costing systems, budget planning as a control system, and v...
This programme provides an overview of FRS 12 Income Taxes with several illustrative examples to explain the application of the requirements of FRS 12. To anchor an understanding of the application of the standard, the programme explains the rationale for the tax base approach and complex requirements in the standard. Building on the conceptual explanations, detailed computational examples are giv...
This programme aims to provide an overview on the key differences between FRS and US GAAP. The programme aims to illustrate the impact of the different accounting rules on the financial statements of the companies. Additionally the programme provides an inside on the current roadmap of IFRS in the US (acceptance by SEC) and will highlight the latest exposure drafts and joint projects of the IASB a...
1) To provide a clear understanding on the underlying principles and rationale for the revenue recognition principles in FRS 11; and2) To equip participants with the ability to apply the special revenue and cost allocation and recognition, measurement and disclosure requirements in FRS 11 to construction contracts. To ensure that participants are able to:Understand the principles underlying t...
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