Framework on Consolidated Financial Statements and Fair Value Measurement

About this Course

The seminar provides guidance on the key changes to the framework on preparation of consolidated financial statements that will be effective from year 2014. In essence, these changes affect the consolidation of subsidiaries, the accounting for investment in associates and joint ventures and the disclosure of interests in other entities.

Programme Outline

The key provisions in the following Financial Reporting Standards (FRS) will be examined:

FRS 110 – Consolidated Financial Statements
FRS 111 – Joint arrangements
FRS 112 – Disclosure of interests in other entities
FRS 113 – Fair value measurements
FRS 27 – Separate Financial Statements
FRS 28 – Investments in associates and joint ventures

Intended For

A Foundation to Intermediate level programme suitable for all Practising and Non-Practising Accounting, Audit and Finance Professionals.

Training Methodology

Lecture style, with Exercises/Case Studies

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Course Info

Course Provider Institute of Singapore Chartered Accountants
Course Category Business
Course Price n/a

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