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A Practical Guide to Financial Reporting Standards (Singapore) 6th Edition (Dec - 2016)  $226.80 

 

A Practical Guide to Financial Reporting Standards (Singapore) 6th Edition (Dec - 2016)

By Ng Eng Juan, Choo Teck Min, Koh Wei Chern & Low Kin Yew

A Practical Guide to Financial Reporting Standards (Singapore), 6th Edition serves as an excellent guide to the Financial Reporting Standards (FRSs) and Interpretations of Financial Reporting Standards (INT FRSs) issued by Accounting Standards Council (ASC) that are effective as at 1 January 2017. It also covers three major FRSs that are effective on:

  • 1 January 2018 (FRS 109 Financial Instruments and FRS 115 Revenue from Contracts with Customers), and
  • 1 January 2019 (FRS 116 Leases).

The major provisions of the standards are highlighted and illustrated, with a professional emphasis. Questions and answers dealing with the more complex accounting issues are included to enhance understanding of the requirements of the Financial Reporting Standards.

Its comprehensive coverage of Singapore's accounting standards will help accounting practitioners cutting down on research time and aid them in preparing their accounts and financial statements efficiently.

Key Benefits:

  • Ensures compliance in preparation of financial statements and helps readers to effectively apply

        all the existing FRSs in their financial reporting

  • Guides readers expertly through the full range of implications and repercussions that are likely to

        arise from the revised and amended standards

  • Questions-and-Answers dealing with the more complex accounting issues are included at the

        end of chapters to enhance understanding on the accounting requirements of the FRSs

  • Users of financial statements including investors, employees, lenders, suppliers and customers,

        will benefit from using the guide to help them understand and interpret financial reports.

NEW in this Edition:

Since the publication of the 5th edition of this book in 2013, there have been some important changes to the FRSs in Singapore that necessitate this 6th edition:

  • A new standard FRS 114 Regulatory Deferred Accounts was issued and is effective for annual periods beginning on or after 1 January 2016
  • A new standard FRS 115 Revenue from Contracts with Customer was issued, which supersedes FRS 11 and FRS 18 and the related INT FRS, effective for annual periods beginning on or after 1 January 2018
  • A new standard FRS 109 Financial Instruments was issued, which supersedes FRS 39, effective for annual periods beginning on or after 1 January 2018
  • A new standard FRS 116 Leases was issued and supersedes FRS 17 and the related INT FRS effective for annual periods beginning on or after 1 January 2019, and
  • Several FRSs were amended through the various Improvements to FRSs and Amendments to FRSs.

Topics Covered:

  • All Singapore Financial Reporting Standards (FRSs)
  • Interpretations of Financial Reporting Standards (INT FRS)

Publisher:  CCH Asia
ISBN/ISSN:  9879814446242
Binding:  Softcover
Pages:  1,251

All prices are in SingDollars. Prices are subject to change without prior notice. Overseas' orders, please email, fax or call us for packing & postage charges unless otherwise stated.
This product was added to our catalog on Monday 29 May, 2017.
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