About this Course

To discuss the latest disclosure requirements relating to the preparation of Corporate Financial Reports for non-listed companies, excluding matters specifically relating to companies in the financial sectors.

Programme Outline 

• FRS 1 Presentation of Financial Statements
  
• FRS 2 Inventories
  
• FRS 7 Cash Flow Statements
  
• FRS 8 Accounting Policies, Changes in Accounting Estimates and Errors
  
• FRS 10 Events After The Balance Sheet Date
  
• FRS 11 Construction Contracts
  
• FRS 12 Income Taxes
  
• FRS 16 Property, Plant and Equipment
  
• FRS 17 Leases
  
• FRS 18 Revenue
  
• FRS 19 Employee Benefits
  
• FRS 20 Accounting for Government Grants
  
• FRS 21 The Effects of Changes in Foreign Exchange Rates
  
• FRS 23 Borrowing Costs
  
• FRS 24 Related Party Disclosures
  
• FRS 27 Consolidated and Separate Financial Statements
  
• FRS 28 Investments in Associates
  
• FRS 31 Interests in Joint Ventures
  
• FRS 32 Financial Instruments: Disclosure and Presentation
  
• FRS 36 Impairment of Assets
  
• FRS 37 Provisions, Contingent Liabilities and Contingent Assets
  
• FRS 38 Intangible Assets
  
• FRS 40 Investment Property
  
• FRS 103 Business Combinations
  
• FRS 105 Non-Current Assets Held For Sale and Discontinued Activities
  
• FRS 107 Financial Instruments: Disclosure
  

Extracts of selected financial statements of listed companies based on best practices will also be presented.

Intended For

An Intermediate Level programme for accountants who wish to be updated on the latest disclosure requirements especially those practiced by award winning listed companies in Singapore.

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