Description |
1 online resource |
Contents |
Introduction -- 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 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 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 110. Consolidated Financial Statements -- FRS 111. Joint Arrangements -- FRS 112. Disclosure of Interests in Other Entities -- FRS 113. Fair Value Measurement |
Summary |
"In 2013, important changes to the Financial Reporting Standards (FRS) of Singapore come into effect. A Practical Guide to Financial Reporting Standards (Singapore), 5th edition takes into account all the changes and serves as an excellent guide to the Financial Reporting Standards and interpretations effective as at 1 January 2013. It highlights and illustrates major provisions of the standards effectively, helps readers to apply the FRSs in their accounting statements, and guides them through the implications and repercussions arising from the revised or amended standards."--Publisher's website |
Notes |
Title from CCH Online Store page (viewed August 12, 2013) |
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Part of the CCH Online Library on the IntelliConnect online information platform |
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Includes index |
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Mode of access: Internet via the World Wide Web |
Subject |
Financial statements -- Standards -- Singapore.
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Accounting -- Standards -- Singapore.
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Corporation reports -- Standards -- Singapore.
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Form |
Electronic book
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Author |
Ng, Eng Juan.
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Choo Teck Min
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Koh Wei Chern
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Low Kin Yew
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CCH Asia Pte Limited, issuing body
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CCH Australia Limited.
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