With Singapore-incorporated companies listed on the Singapore Stock Exchange working towards full convergence of Singapore Financial Reporting Standards (SFRS) and the International Financial Reporting Standards (IFRS) by 2012,
reporting entities are experiencing fresh implementation challenges from the new accounting concepts and requirements.
CCH’s iGAAP – Financial Reporting Standards in Singapore (2nd Edition) is an important reference providing interpretations and commentary on the requirements of FRSs and IFRS, where applicable, as well as the practical issues
that companies will face.
• SFRS and IFRS all in one place: Reduce your research time by searching the vast research database on financial reporting and get up-to-date with the latest developments.
• Expert interpretation: Detailed guidance on reporting and accounting matters, especially where FRSs are silent, ambiguous or unclear.
• IFRS comparisons: Provide clarity on the differences between Singapore and international financial reporting standards where applicable.
• Practical guidance: Many examples and illustrations are presented to explain the requirements and application of the standards.
• Easy-to-understand format: Organised by topics – the relevant standards and interpretations are discussed together. An additional topical index enables readers to locate a subject quickly and easily.
Contents Includes:
All the FRS and INT FRS which have been issued by the ASC
• Overview of the financial reporting framework in Singapore
• Presentation of financial statements
• Accounting policies, changes in accounting estimates and errors
• First-time adoption of FRSs
• Property, plant and equipment
• Investment property
• Intangible assets
• Impairment of assets
• Inventories
• Provisions, contingent liabilities and contingent assets
• Income taxes
• Financial instruments
• Revenue
• Employee benefits
• Share-based payment
• Leases
• Borrowing costs
• Foreign exchange
• Non-current assets held for sale and discontinued operations
• Cash flow statements
• Events after the balance sheet date
• Related party disclosures
• Consolidated and separate financial statements
• Business combinations
• Investments in associates
• Interests in joint ventures
• Operating segments (FRS 108)
• Earnings per share
• Interim financial reporting
• Construction contracts
Product Includes:
2 bound books