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A practical guide to financial reporting standards - Singapore / by Ng Eng Juan, et al.

By: Ng, Eng Juan.
Contributor(s): Min, Choo Teck. Chern, Koh Wei. Yew, Low Kin.
Publisher: Singapore : CCH Asia, 2018Edition: 7th ed.Description: 1 electronic resource.ISBN: 9789814446884.Subject(s): Singapore | Financial reporting | Financial reporting standardsOnline resources: Download as an eBook
Contents:
FRS 1 presentation of financial statements -- FRS 2 inventories -- FRS 7 statement of cash flows -- FRS 8 accounting policies, changes in accounting estimates and errors -- FRS 10 events after the reporting period -- FRS 12 income taxes -- FRS 16 property, plant and equipment -- FRS 17 leases -- FRS 19 employee benefits -- FRS 20 accounting for government grants and disclosure of government assistance -- FRS 21 the effects of changes in foreign exchange rates -- FRS 23 borrowing costs -- FRS 24 related party disclosures -- FRS 26 accounting and reporting by retirement benefit plans -- FRS 27 separate financial statements -- FRS 28 investments in associates and joint ventures -- FRS 29 financial reporting in hyperinflationary economies -- FRS 32 financial instruments presentation -- FRS 33 earnings per share -- FRS 34 interim financial reporting -- FRS 36 impairment of assets -- FRS 37 provisions, contingent liabilities and contingent assets -- FRS 38 intangible assets -- FRS 39 financial instruments - recognition and measurement -- FRS 40 investment property -- FRS 41 agriculture -- FRS 101 first-time adoption of financial reporting standards -- FRS 102 share-based payment -- FRS 103 business combinations -- FRS 104 insurance contracts -- FRS 105 non-current assets held for sale and discontinued operations -- FRS 106 exploration for and evaluation of mineral resources -- FRS 107 financial instruments disclosures -- FRS 108 operating segments -- FRS 109 financial instruments -- FRS 110 consolidated financial statements -- FRS 111 joint arrangements -- FRS 112 disclosure of interests in other entities -- FRS 113 fair value measurement -- FRS 114 regulatory deferral accounts -- FRS 115 revenue from contracts with customers -- FRS 116 leases. APPENDIX: INT FRS.
Summary: Provides a guide to all the Financial Reporting Standards and INT FRS issued by the Accounting Standards Council Singapore effective as at 1 January 2018. Includes FRS 116 which will be effective on 1 January 2019. Highlights and illustrates major provisions of the standards and includes questions and answers dealing with the more complex accounting issues.
List(s) this item appears in: CCH eBooks - in title order
Item type Home library Call number URL Status Notes Date due Item reserves
EBook EBook International
CCH eBook (Browse shelf) Link to resource eBook Available as an ebook here
Total holds: 0

FRS 1 presentation of financial statements -- FRS 2 inventories -- FRS 7 statement of cash flows -- FRS 8 accounting policies, changes in accounting estimates and errors -- FRS 10 events after the reporting period -- FRS 12 income taxes -- FRS 16 property, plant and equipment -- FRS 17 leases -- FRS 19 employee benefits -- FRS 20 accounting for government grants and disclosure of government assistance -- FRS 21 the effects of changes in foreign exchange rates -- FRS 23 borrowing costs -- FRS 24 related party disclosures -- FRS 26 accounting and reporting by retirement benefit plans -- FRS 27 separate financial statements -- FRS 28 investments in associates and joint ventures -- FRS 29 financial reporting in hyperinflationary economies -- FRS 32 financial instruments presentation -- FRS 33 earnings per share -- FRS 34 interim financial reporting -- FRS 36 impairment of assets -- FRS 37 provisions, contingent liabilities and contingent assets -- FRS 38 intangible assets -- FRS 39 financial instruments - recognition and measurement -- FRS 40 investment property -- FRS 41 agriculture -- FRS 101 first-time adoption of financial reporting standards -- FRS 102 share-based payment -- FRS 103 business combinations -- FRS 104 insurance contracts -- FRS 105 non-current assets held for sale and discontinued operations -- FRS 106 exploration for and evaluation of mineral resources -- FRS 107 financial instruments disclosures -- FRS 108 operating segments -- FRS 109 financial instruments -- FRS 110 consolidated financial statements -- FRS 111 joint arrangements -- FRS 112 disclosure of interests in other entities -- FRS 113 fair value measurement -- FRS 114 regulatory deferral accounts -- FRS 115 revenue from contracts with customers -- FRS 116 leases. APPENDIX: INT FRS.

Provides a guide to all the Financial Reporting Standards and INT FRS issued by the Accounting Standards Council Singapore effective as at 1 January 2018. Includes FRS 116 which will be effective on 1 January 2019. Highlights and illustrates major provisions of the standards and includes questions and answers dealing with the more complex accounting issues.

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