A Practical Guide to Financial Reporting Standards (Singapore), 5th ...

A Practical Guide to Financial Reporting Standards (Singapore),
5th Edition
Authors: Professors Ng Eng Juan, Choo Teck Min, Koh Wei Chern and Low Kin Yew
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.
The 5th edition of A Practical Guide to Financial Reporting (Singapore) benefits from the many
years of teaching, research and practical experience of the four joint authors and is an invaluable
reference for both accounting practitioners and students in Singapore. Its comprehensive coverage
of Singapore’s financial reporting standards will help practitioners cut down on research time and
aid them in preparing their accounts and financial statements efficiently.
Publish Date: January 2013
Product Code: 1956S
ISBN: 978-981-4359-58-0
Retail Price: S$186.00 (before GST)
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.
Topics Covered:
• 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
• Appendix 1: INT FRS

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A Practical Guide to Financial Reporting Standards (Singapore),
5th Edition
1956S 199.02
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