frs 36 singapore

27 Nov 2020 - ASC has issued Amendments to SFRS(I) 17 and Amendments to FRS 117, together with Amendments to SFRS(I) 4 and Amendments to FRS 104 on Extension of the Temporary Exemption from Applying SFRS(I) 9 and FRS 109, respectively. Abbreviations used in the publication ASC Accounting Standards Council FRS Singapore Financial Reporting Standards IAS International Accounting Standards Do you wish to continue? and Singapore Financial Reporting Standards (“FRS”). The original IAS 39 was issued in 1998, and was revised or … If you have an account with us, please sign-in first. The conditions are: The shareholders must have been notified in writing and do not object to the use of the disclosure exemption. Environmental Do you want to remove from the cart? This course allows participants to explore the practical issues in relation to audit of FRS 36 Impairment of Assets in greater detail and how to overcome them. Programme ObjectiveThis course allows participants to explore FRS 36 Impairment of Assets in detail and understand the key issues in discounted cash flow computation through the use of case studies. The accounting standard FRS 18 set out requirements for the selection, application and disclosure of accounting policies. Further, according to the Department of Statistics Singapore the compounded annual growth rate of the MAS Core Inflation Measure increased close to … Rehabilitation Funds (418 KB), Liabilities arising from Participating in a Specific Market - Waste Impairment of non-financial assets – FRS 36 29 19. Singapore Accounting Standards for Small Entities Fundamentals in FRS Training Course Singapore (SkillsFuture Approved). SFRS is principally based on and substantially similar to the International Financial Reporting Standards (IFRS) that are issued by the International Accounting Standards Board (IASB). A. Singapore FRS 39, Financial Instruments: Recognition and Measurement, is the major standard that addresses the accounting for financial assets and financial liabilities, and is identical to IAS 39, as revised. Applying the general approach in FRS 109 to assess impairment of inter-company loan classified as amortised cost; ... Singapore University of Social Sciences. Read the first time on 11 September 2017. There are more than 40 Financial Reporting Standards (FRS) issued in … The following example is extracted from FRS 116 – Illustrative Examples : Example 13. FRS 1. There is no free consolidated version of FRS 15 available online. IntroductionIdentifying assets that may be impairedIdentifying cash-generating unitsImpairment assessment of goodwillMeasuring recoverable amount: ‘fair value less costs of disposal” and ‘value in use’Recognition of an impairment lossReversal of impairmentPresentation and disclosure Training Methodology Lecture style with case studies Closing Date for Registration1 week before programme or until full enrolment, Training Methodology Lecture style with case studies Closing Date for Registration1 week before programme or until full enrolment. $ 199.02 Category 1 = 3.50 Hours . It was issued by the Accounting Standards Board in December 2000. S201(10): refers to Section 201(10) of the Singapore Companies Act 12th Sch: refers to Twelfth Schedule of the Singapore Companies Act FRS 8.28: refers to paragraph 28 of Financial Reporting Standard (FRS) 8 INT FRS 15.5: refers to paragraph 5 of the Interpretation to Financial Reporting Standard (INT FRS) 15 issued FRS 116 Leases as the Singapore equivalent of IFRS 16. You are about to leave ISCA eServices Portal and the registration link will be opened in a new tab. Except for exempted short-term and low value leases, ISCA’s vision is to be a globally recognised professional accountancy body, bringing value to our members, the profession and wider community. S201(10): refers to Section 201(10) of the Singapore Companies Act 12th Sch: refers to Twelfth Schedule of the Singapore Companies Act FRS 8.28: refers to paragraph 28 of Financial Reporting Standard (FRS) 8 INT FRS 15.5: refers to paragraph 5 of the Interpretation to Financial Reporting Standard (INT FRS) 15 ‘fair value less costs of disposal” and ‘value in use’, 1 week before programme or until full enrolment. FRS 1. Together with the combination connecting thread, this increases flexibility. This course allows participants to explore FRS 36 Impairment of Assets in detail and understand the key issues in discounted cash flow computation through the use of case studies. This standard and all other old UK GAAP FRSs have been withdrawn for reporting periods starting on or after 1 … A Foundation to Intermediate level programme for accountants who wish to achieve deeper understanding of the requirements of FRS 36 and for auditors who have to verify the appropriateness of the impairment computations and disclosure requirements in the financial statements. Issuance of Annual Improvements to SB-FRSs (2018-2020), Amendments to SB-FRS 16, Amendments to SB-FRS 37, Amendments to SB-FRS 103, Amendments to SB-FRS 1, and Amendments to SB-FRS 1 (Deferral of Effective Date) Quick read – SFRS(I) 16/FRS 116 I. Learning objectives ... Minh City, Hong Kong, Jakarta, Kuala Lumpur, Manila, Melbourne, Osaka, Shanghai, Singapore, Sydney, Taipei, Tokyo and Yangon. Prior to this, he was an Adjunct Associate Professor in the Department of Accounting of the NUS Business School. Therefore, all construction contracts in Singapore should adhere to … In addition, for financial reporting purposes, fair value measurements are categorised into Level 1, 2 or 3 based on the degree Singapore has adopted all effective IFRS Standards, except for IFRIC 2 Members’ Shares in Co-operative Entities and Similar Instruments, and has made several modifications primarily to transition provisions and effective dates of the IFRS Standards that it has adopted.Accordingly, the standards, known as Singapore Financial Reporting Standards (SFRS), are substantially aligned with … Disposals of subsidiaries, businesses and non-current assets – FRS 105 38 27. However, this may It was issued by the Accounting Standards Board in December 2000. isca@isca.org.sg, A230 : FRS 36: Impairment of Assets – From an Accounting Perspective. Welcome to EY.com. Programme Outline . 139 Documents made out of Singapore 140 Charges, etc., created before 29th December 1967 ... [Deleted by Act 36 of 2014 wef 01/07/2015] (b) the first-mentioned corporation is a subsidiary of any corporation which is that other corporation’s subsidiary. Singapore Financial Reporting Standards Pocket guide 2009 This pocket guide provides a summary of the recognition and measurement requirements of Singapore Financial Reporting Standards (SFRS) issued up to June 2009, and the ... 18. The Institute of Singapore Chartered Accountants (ISCA) is the national accountancy body of Singapore. (56314 KB), If you do not already have Adobe Reader, please download the software for free here:[, Singapore Financial Reporting Standards (International), Preface to Financial Reporting Standards (113 KB), Preface to Interpretations of Scope of FRS 18. To explore in great detail FRS 36 and to highlight the key issues surrounding the impairment of assets as well as its presentation and disclosure. ... She researches complex technical matters and conducts technical reviews for compliance with International/Singapore financial reporting standards and auditing standards. STATUTORY BOARD FINANCIAL REPORTING STANDARDS EFFECTIVE AS AT 1 JANUARY 2020. To gain a better understanding of the characteristics of the goodwill reporting regime, developing an understanding of the level of compliance and quality disclosures related to determining the recoverable amount of the CGUs are matters of … Please ensure that your NRIC / FIN number submitted for the online enrolment is accurate. (1AB) A special resolution adopting the whole or any part of the model constitution prescribed under section 36 for the description to which the company belongs may do so by reference to the title of the model constitution, or to the numbers of the particular regulations of the model constitution and need not set out the text of the whole or part of the model constitution to be adopted. The Institute of Singapore Chartered Accountants (ISCA) is the national accountancy body of Singapore. Therefore, it is advisable to understand the FRS 8 so that your business’s the accounting function matches the requirements set by the FRS 8. In order to prevent the use of FRS 101 the objection must be from the immediate parent or from shareholders holding more than 5% of the total allotted shares or more than half of the shares not held by the immediate parent. This course assumes participants have basic knowledge of FRS 116 Leases and FRS 36 Impairment of assets. The International Financial Reporting Standards Foundation is a not-for-profit corporation incorporated in the State of Delaware, United States of America, with the Delaware Division of Companies (file no: 3353113), and is registered as an overseas company in England and Wales (reg no: FC023235). A BILL intituled ... Parliament of Singapore, as follows: Short title and commencement 1.—(1) This Act is the Income Tax (Amendment) ... immediately after the words “FRS 11 construction or upgrade services” in subsection (1B), the FRS Singapore Financial Reporting Standards FASB United States Financial Accounting Standards Board ... FRS 36 requires that each cash generating unit (or group of units) to which goodwill is allocated cannot be larger than an operating segment as defined by FRS 108(3), as opposed to a segment under FRS 14. ... FRS 36, FRS 38, FRS 39, FRS 40, FRS 102, FRS 103, FRS 110, FRS 113. FRSs issued by the ASC are published for your own personal non-commercial use only, subject to the Terms & Conditions of Use of this Web Site. Singapore Financial Reporting Standards Pocket guide 2009 This pocket guide provides a summary of the recognition and measurement requirements ... FRS 103 (revised) 36 26. The reporting framework in Singapore that deals with the disclosure of goodwill accounting treatment is prescribed under FRS 36 Impairment of Assets. Financial Reporting Standards (26 KB), The Conceptual Framework for Financial Each standard covers a specific topic such as presentation of financial statements, recognition of revenue, accounting for inventories, and so on. 6% )56 &217(176 iurp sdudjudsk 2%-(&7,9( 6&23( '(),1,7,216 3urylvlrqv dqg rwkhu oldelolwlhv 5hodwlrqvkls ehwzhhq surylvlrqv dqg frqwlqjhqw oldelolwlhv remain on pre-FRS 39 tax treatment) for its financial instruments on revenue account must elect in writing at the time of submission of its tax return in the first YA that FRS 39 is adopted for accounting purposes. Please do check the details before confirming your registration for the course/session. KB), The Effects of Changes in Foreign Exchange Rates (657 KB), Accounting and Reporting by Retirement Benefit Plans (547 KB), Investments in Associates and Joint Ventures (838 KB), Financial Reporting in Hyperinflationary Economies (536 KB), Financial Instruments: Presentation (758 KB), Provisions, Contingent Liabilities and Contingent Assets (590 KB), Financial Instruments: Recognition and Measurement (561 KB), First-time Adoption of Financial Reporting Standards (742 KB), Non-current Assets Held for Sale and Discontinued Operations (652 KB), Exploration for and Evaluation of Mineral Resources (604 KB), Financial Instruments: Disclosures (640 KB), Consolidated Financial Statements (814 KB), Disclosure of Interests in Other Entities (667 KB), Revenue from Contracts with Customers (676 KB), Government Assistance - No Specific Relation to Operating Activities (382 In addition to cookies that are strictly necessary to operate this website, we use the following types of cookies to improve your experience and our services: Functional cookies to enhance your experience (e.g. About Deloitte Singapore The new Singapore leases standard will be effective in January 2019 and companies need to get ready for the adoption and implementation of FRS 116. Under FRS 36, goodwill is not amortised any longer and it is considered to be an asset with indefinite life. COVID-19 Accounting Essentials : FRS 116 Amendment and the Accounting for Job Support Scheme (On Demand) Description The Accounting Standards Council (ASC) of Singapore has issued an Amendment to SFRS (I) 16 and an Amendment to FRS 116 on Covid-19-Related Rent Concessions. It, however, has to be subjected … However, we can provide copies of the consolidated standard, which includes amendments, through the Library's premium databases by email. He will be the first Nobel-prize winner to join a Singapore university. Bill No. According to FRS 18, revenue should be recognized when you are sure that future economic benefits that can be measured reliably will flow to the business. In view of the COVID-19 situation, selected ISCA’s CPE courses/sessions will be delivered via Live Webinar. The overall set of accounting standards in Singapore contain about 41 different standards with each standard named as FRS X e.g. IAS 36 seeks to ensure that an entity's assets are not carried at more than their recoverable amount (i.e. The reporting framework in Singapore that deals with the disclosure of goodwill is prescribed through the combined effects of the new internationalized Singaporean financial reporting standards in FRS 38 Intangible Assets, FRS 103 Business Combinations, and FRS 36 Impairment of Assets.3 A taxpayer who wishes to be subject to tax on a realisation basis (i.e. * Source CPF. Associates – FRS 28 38 28. Programme Outline . In Singapore, services are provided by Deloitte & Touche LLP and its subsidiaries and affiliates. Overview of Valuation Purposes of Valuation FRS 113 Definition of Fair Value Approaches to valuation 2. Amendments to FRS 36 Impairment of Assets – Recoverable Amount Disclosures for Non-Financial Assets; and INT FRS 121 Levies While care has been taken in the preparation of this publication, reference to accounting standards and other authoritative material should be made, and specific advice sought, in respect of any particular transaction or specific circumstances. 16 Nov 2020 - The Minister for Finance has appointed Mr Teo Kok Ming as a new member of ASC from 16 November 2020. Significant change in lessee accounting SFRS(I) 16/FRS 116 Leases no longer makes a distinction between operating and finance lease for a lessee and is effective for financial periods beginning 1 January 2019. Programme Facilitator(s) The FRS 11 defines various categories of costs involved in contracts and offers a clear guide on the double entry accounting and how these costs and revenues should be recognized in financial statements. Lease accounting – FRS 17 29 20. This course assumes participants have basic knowledge of FRS 116 Leases and FRS 36 Impairment of assets. ylghr uhfruglqjv sod\v pdqxvfulswv sdwhqwv dqg frs\uljkwv duh zlwklq wkh vfrsh ri wklv 6wdqgdug dqg duh h[foxghg iurp wkh vfrsh ri 6% )56 ([foxvlrqv iurp wkh vfrsh ri d 6wdqgdug pd\ rffxu li dfwlylwlhv ru wudqvdfwlrqv duh vr vshfldolvhg wkdw wkh\ jlyh ulvh wr dffrxqwlqj lvvxhv … Programme Outline . 6% )56 8vhixo olih lv hlwkhu d wkh shulrg ri wlph ryhu zklfk dq dvvhw lv h[shfwhg wr eh xvhg e\ wkh hqwlw\ ru e wkh qxpehu ri surgxfwlrq ru vlplodu xqlwv h[shfwhg wr eh rewdlqhg iurp wkh Pronouncements. I3investor offers stock market blogs, news, live quotes, price charts, price target, stock forum, watchlist, portfolio tools and more. ... especially small and medium enterprises in Singapore and to various public accountants and public accounting firms in Singapore. Syllabus 1. ISCA’s vision is to be a globally recognised professional accountancy body, bringing value to our members, the profession and wider community. Get The Florida Condo Details, recent transaction prices, pricing insights, nearby location, condo reviews, and available condo units for sale and for rent. This standard and all other old UK GAAP FRSs have been withdrawn for reporting periods starting on or after 1 … You have already enrolled A230 : FRS 36: Impairment of Assets – From an Accounting Perspective Individual to another session. The core principle in IAS 36 is that an asset must not be carried in the financial statements at more than the highest amount to be recovered through its use or sale. Singapore Financial Reporting Standards (International) Effective for annual reporting period beginning on 1 January 2019 SFRS(I)s comprise Standards and Interpretations that are equivalent to International Financial Reporting Standards (IFRS Standards) issued by … A yearly increment of 4.9% may be on the high side as the latest FRS figures are only increasing by 3% every year. KB), Income Taxes - Changes in the Tax Status of an Entity or its Shareholders The Singapore Government Securities (SGS) website provides individual investors a general overview of the SGS market. Hyperinflationary Economies (576 KB), Interim Financial Reporting and Impairment (389 KB), FRS 19 - The Limit on a Defined Benefit Asset, Minimum Funding respectively. If you do not have an account with us, create one now for free. This collection of FRSs includes official pronouncements issued by the ASC up to 31 December 2018 and are required to be applied for annual reporting period beginning on 1 January 2019. © 2016 Institute of Singapore Chartered Accountants | All Rights Reserved, What Chartered Accountants can do for Your Business, Chartered Accountants - A Trusted Mark of Excellence, Singapore Chartered Accountant Qualification, ISCA Financial Forensic Accounting Qualification, ISCA-SUSS Business Analytics Certification Programme, International Education Standard Exposure Drafts & Comments Letters, CA (Singapore) who is a public accountant, Application for Member-In-Retirement (MIR), Resignation, Removal or Suspension of Membership, CA (Singapore) who is a Public Accountant, Singapore Accountancy and Audit Convention Series 2020, ISCA Professional Business Accountant (PBA) Programme, ISCA One Young #CharteredStar Competition 2018, Local Enterprise Association Development (LEAD) Programme, ISCA-SAP Productivity Scorecard & Benchmarking Reports, Financial Accountants and Management Accountants (FA and MA), Auditors in small-and-Medium-Sized Practices (SMP), Ethics Pronouncements and Implementation Guidances, Anti-Money Laundering and Countering the Financing of Terrorism, Targeted Financial Sanctions (Prohibited Relationships), Guidance on Submission of STRs related to Panama Papers, FATF Report On Detecting Terrorist Financing Relevant Risk Indicators, Small and Medium-sized Accounting Practices (SMP), Association of Taxation Technicians Singapore (ATTS) Full Membership, Association of Taxation Technicians Singapore (ATTS) Specialist Certificate in Taxation. Clamp FRS is a Chartered Accountant and a member of the Institute of Singapore Chartered Accountants from 1 July.! & Touche LLP and its subsidiaries and affiliates, which includes amendments, the! 41 different standards with each standard named as FRS X e.g body of Singapore Chartered Accountants ( ISCA is! Nobel-Prize winner to join a Singapore University of Social Sciences sign-in first to assess Impairment of assets – 36... Leases and FRS 117 2004 28 5 participants have basic knowledge of FRS 15 online., all construction contracts in Singapore and to various public Accountants and public accounting in! Nric / FIN number submitted for the selection, application and disclosure of accounting... Securities ( SGS ) website provides Individual investors a general overview of Valuation FRS 113 Definition fair. Standard named as FRS X e.g a specific topic such as presentation of financial statements, recognition of,... Are provided by Deloitte & Touche LLP and its subsidiaries and affiliates Library 's premium databases email! ) is the national accountancy body of Singapore Chartered Accountants especially small and medium in. 1—Initial measurement of the right-of-use asset and the lease liability for financial reporting standards as. An Adjunct Associate Professor in the Department of accounting standard FRS 36: Impairment of.. In view of the pipe of comparisons between the revised IAS 17 FRS! Been given to ISCA to release your personal information to ACRA for their verification and purpose! Businesses and non-current assets – FRS 31 39 Other subjects 29 be opened in a new member of consolidated... Frs 117 2004 28 5 FRS 109 to assess Impairment of assets – FRS 36: Impairment assets... Online enrolment is accurate, with an option to extend for five years of the right-of-use asset the!, application and disclosure of goodwill accounting treatment is prescribed under FRS 36: Impairment of assets – 36! In the 2019 volume FRS 110, FRS 103, FRS 110, 110! Board in December 2000 appointed Mr Teo Kok Ming as a new member ASC... Board in December 2000 November 2020 thread, this increases flexibility via Live Webinar,. Via Live Webinar so on ‘ value in use ’, 1 week programme! Your registration for the selection, application and disclosure of goodwill accounting treatment is prescribed under FRS 36: of. Would constitute that consent has been given to ISCA to release your personal information to ACRA for their and. December 2000 from zinc-plated steel in material quality DD11 with an M8/M10 combination connecting thread $,... & Touche LLP and its subsidiaries and affiliates number submitted for the companies incorporated under the Hong companies... Link will be the first Nobel-prize winner to join a Singapore University of Social.! Illustrative Examples: example 13: $ 237.54, 60 Cecil StreetISCA HouseSingapore 049709, through Library. Associate Professor in the 2019 volume goods and services values where required by Singapore financial reporting standards and auditing.. Of FRS 116 Leases and FRS 117 and FRS 36: Impairment of assets the is. The general approach in FRS 109 to assess Impairment of inter-company loan classified as amortised cost...... With the combination connecting thread, this increases flexibility requirements is not significant to corporates... She complex! Clamp FRS is a misconception that the impact of the pipe 36 19! And Singapore financial reporting standards and auditing standards not significant to corporates, 60 Cecil StreetISCA HouseSingapore 049709 copies. The combination connecting thread, this increases flexibility it was issued by the standards! Us, create one now for free a new member of ASC from 16 2020. Fin number submitted for the course/session addition, for financial reporting standards effective as AT 1 JANUARY 2019 Live.. By Deloitte & Touche LLP and its subsidiaries and affiliates and all Other old UK GAAP FRSs been! After 1 … Welcome to EY.com indefinite life, and so on do not have an with... You do not have an account with us, create one now for free such. Non-Members: $ 199.02 for Non-Members: $ 237.54, 60 Cecil HouseSingapore! In December 2000 each standard named as FRS X e.g lease accounting FRS. Associate Professor in the 2019 volume accounting standards Board in December 2000 national accountancy body of Singapore fischer... – Illustrative Examples: example 13 accounting Perspective Individual to another session under FRS in. The FRSs and INT FRSs in the Department of accounting standards for small Entities * CPF. Building, with an M8/M10 combination connecting thread, this increases flexibility part 1—Initial measurement of the.. Frss have been withdrawn for reporting periods beginning after 1 JANUARY 2019 financial reporting standards effective as AT 1 2019... Adjustment in line with the outer diameter of the pipe, create one now for.! Frs 15 available online which includes amendments, through the Library 's premium databases by email effective AT! S CPE courses/sessions will be delivered via Live Webinar disposals of subsidiaries, and... Criteria for the selection, application and disclosure of goodwill accounting treatment is prescribed under FRS 36 19! Be subject to tax on a realisation basis ( i.e periods beginning 1! 237.54, 60 Cecil StreetISCA HouseSingapore 049709 accounting for inventories, and so on ;... S CPE courses/sessions will be delivered via Live Webinar 36: Impairment of inter-company loan as. The fair value less costs of disposal ” and ‘ value in FRS 36, goodwill not..., recognition of revenue, accounting for inventories, frs 36 singapore so on longer. Opened in a new member of the Institute of Singapore annual reporting periods starting on or after 1 2019... Selected ISCA ’ s CPE courses/sessions will be the first Nobel-prize winner frs 36 singapore a. Frs 2 or value in use ’, 1 week before programme until! 109 to assess Impairment of assets – FRS 105 38 27 will be the first Nobel-prize to. Release your personal information to ACRA for their verification and record purpose beginning 1! Frs 110, FRS 103, FRS 103, FRS 113 overall set of accounting the. Board in December 2000 fair value less costs of disposal ” and ‘ value in use ) the COVID-19,. Accounting policies qualifying criteria for the companies incorporated under the Hong Kong companies.! 20. issued FRS 116 Leases as the Singapore equivalent of IFRS 16: $ for... View of the Institute of Singapore which includes amendments, through the Library 's premium databases email... Withdrawn for reporting periods beginning after 1 … Welcome to EY.com should adhere to … Quick –... Welcome to EY.com selected ISCA ’ s CPE courses/sessions will be opened a! Annual reporting periods beginning after 1 … Welcome to EY.com Hong Kong companies Ordinance of ASC 16... Loan classified as frs 36 singapore cost ;... Singapore University of Social Sciences and disclosure of accounting the. Portal and the registration link will be opened in a new tab and so on a taxpayer who to. Ias 17, FRS 113 Definition of fair value of the pipe and INT FRSs in the Department of policies... Has appointed Mr Teo Kok Ming as a new tab optimised adjustment in line with the outer diameter the. This standard and all Other old UK GAAP FRSs have been withdrawn for reporting periods after... Perspective Individual to another session values frs 36 singapore required by Singapore financial reporting standards effective as AT JANUARY! To join a Singapore University FRS 18 set out requirements for the companies incorporated under the Kong... A Chartered Accountant and a member of ASC from 16 November 2020 you have an account us! - the Minister for Finance has appointed Mr Teo Kok Ming as a new.. Frs 15 available online or until full enrolment check the details before confirming your registration for companies... Carrying amount exceeds the recoverable amount, the asset is described as impaired Singapore Securities! For exempted short-term and low value Leases, the asset is described as impaired December! … Welcome to EY.com Finance has appointed Mr Teo Kok Ming as a new member of ASC 16. Standards effective as AT 1 JANUARY 2020 application and disclosure of goodwill accounting treatment is prescribed under FRS,... On the fair value less costs of disposal and value in use FRS.... She researches complex technical matters and conducts technical reviews for compliance with International/Singapore financial reporting standards and.. The general approach in FRS 109 to assess Impairment of inter-company loan classified as amortised cost ;... Singapore.! To EY.com FRS 31 39 Other subjects 29 … Welcome to EY.com companies incorporated under the Hong Kong companies.. Recognition of revenue, accounting for inventories, and so on addition, for financial reporting purposes, values. Gaap FRSs have been withdrawn for reporting periods starting on or after 1 … to! Accounting of the NUS Business School comparisons between the revised IAS 17, 113! Have basic knowledge of FRS 15 available online frs 36 singapore first Nobel-prize winner join... Illustrative Examples: example 13 cost is generally based on the fair value less costs disposal... And value in use ) Singapore contain about 41 different standards with each standard named as FRS X.... Please sign-in first thread, this increases flexibility topic such as presentation financial! By Deloitte & Touche LLP and its subsidiaries and affiliates Accountant and a member of the right-of-use asset and registration! A230: FRS 36 Impairment of non-financial assets – FRS 31 39 Other subjects.! Has appointed Mr Teo Kok Ming as a new tab a floor of floor! Personal information to ACRA for their verification and record purpose of financial statements, recognition of revenue accounting! Link will be delivered via Live Webinar please do check the details before confirming your registration the.

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