Financial Instruments - Disclosures

About this Course

Comprehensive review of the major disclosure requirements under FRS 107 including examples from leading companies on best practice disclosures.

Programme Outline

Balance sheet disclosure:
Categories of financial assets and financial liabilities
Financial assets or financial liabilities at fair value through profit or loss
Reclassification
Derecognition
Collateral
Allowance account for credit losses
Compound financial instruments with multiple embedded derivatives
Defaults and breaches

Income statement and equity :

Items of income, expense, gains or losses

Other disclosures:

Accounting policies

Hedge accounting - Fair value

NATURE AND EXTENT OF RISKS ARISING FROM FINANCIAL INSTRUMENTS –

Qualitative disclosures and Quantitative disclosures for:

Credit risk
Liquidity risk
Market risk

Intended For

Accountants who need to understand or prepare disclosures.

Rate this course:

Comments

Course Rating

/5 from users

Course Enquiry

Course Info

Course Provider Institute of Singapore Chartered Accountants
Course Category Business
Course Price $237

Similar Courses Provided By Other Providers

Deferred Tax and Uncertain tax positions under FRS

finance management

This programme aims to provide an overview on the recognition, measurement and presentation of deferred tax. The programme will advise on how to identify and measure temporary difference for tax residents under pioneer and DEI status. The participants will be introduced to deferred tax issues on share-based payments, investment properties and business combinations. Additionally the programme will ...

Provider: Institute of Singapore Chartered Accountants

Select to compare
Preparation of Financial Statements: Essential FRSs

finance management

The seminar provides guidance to help participants prepare financial statements using key Financial Reporting Standards (FRS). The primary emphasis of this seminar is to focus on existing financial reporting standards that are widely applicable to a broad spectrum of industries. In addition, the seminar also examines the practical issues and challenges associated with the relatively more complex t...

Provider: Institute of Singapore Chartered Accountants

Select to compare
Provisions, Contingent Liabilities and Contingent Assets

finance management

To equip participants with a clear understanding of and the ability to apply the recognition criteria and measurement bases as applied to provisions, contingent liabilities and contingent assets and the required disclosures. To ensure that participants are able to:Differentiate between - provisions and contingent liabilities ...

Provider: Institute of Singapore Chartered Accountants

Select to compare
Consolidated Financial Statements: Preparation and Presentation in the Singapore Context

finance management

To discuss and illustrate the issues related to the preparation and presentation of consolidated financial statements in the Singapore context.After this two-day course, participants should be able to prepare the consolidated financial statements in compliance with the new Singapore legal and accounting requirements effective in 2013-2014.Programme Outline Day 1Introductioncontrol conceptwho ...

Provider: Institute of Singapore Chartered Accountants

Select to compare
Preparation and Presentation of Statement of Cash Flows for Separate and Group Entities under FRS 7, FRS 21 and FRS 27

finance management

Cash flow information helps the users to assess an entity’s ability to generate cash and cash equivalents as well as useful to users in assessing and comparing the present value of the future cash flows of different entities. Information on historical cash flows is often used as basis for predicting cash flows in the future as to the amount, timing and certainty of such cash flows. It also enabl...

Provider: Institute of Singapore Chartered Accountants

Select to compare