Course Detail(A242 : Tackling Complex Issues in Group Reporting (FRS 103 Business Combinations and FRS 110 Consolidated Financial Statements))
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A242 : Tackling Complex Issues in Group Reporting (FRS 103 Business Combinations and FRS 110 Consolidated Financial Statements)

7.00 CPE Hours (Category 1)
Classroom

Programme Objective
 
Participants are required to bring along a calculator
 
Accountants and auditors are faced with increasing challenges to deal with complexities posed by accounting standards. Besides interpretation issues, accountants also have to deal with challenges in implementing the requirements of the standards while auditors have to ascertain whether the requirements of the standards have been properly met. This workshop focuses on some of the more challenging requirements of selected accounting standards relating to the theme of Group Reporting (excluding translation of foreign operations), and explains the principles, requirements and the application and implementation considerations that accountants and auditors should look out for. This workshop covers two standards that deal with Group Reporting: FRS 103 Business Combinations, which deals with acquisition accounting and FRS 110 Consolidated Financial Statements, which defines control and prescribes the requirements for the consolidation process. In dealing with the accounting complexities in Group Reporting, the workshop draws participants’ attention to the underlying principles and bases that drive the requirements. In understanding the principles, participants are better able to implement the requirements of the standards. Hence, this workshop is unique in its focus on both the principles and application of complex accounting standards.

Programme Outline


Critical and selected aspects of the following accounting standards will be dealt with during the workshop:

  • FRS 103 Business Combinations
  • FRS 110 Consolidated Financial Statements
 
Training Methodology
Lecture style, with hands-on Exercises/Case Studies
 
Closing Date for Registration
1 week before programme or until full enrolment

Intended For

An Intermediate level to Advanced level programme suitable for Accountants and Audit Professionals.

Competency Mapping

Category 1 = 7.00 Hours

Schedule & Fees
Date & Time

23 Mar 2020 (9:00 AM - 5:00 PM)

Registration is closed

Programme Facilitator(s)

Dr Pearl Tan
Date & Time

15 Jul 2019 (9:00 AM - 5:00 PM)

Registration is closed

Programme Facilitator(s)

Dr Pearl Tan
Date & Time

19 Nov 2018 (9:00 AM - 5:00 PM)

Registration is closed

Programme Facilitator(s)

Dr Pearl Tan

Testimonial

Funding

No funding Available!

Programme Facilitator(s)


Dr Pearl Tan
Associate Professor of Accounting (Education)
Singapore Management University

Dr Pearl Tan has extensive experience in teaching and developing courses on advanced topics in financial accounting. Dr Tan has won a number of teaching awards in SMU and also in Nanyang Technological University (NTU), where she previously taught. Dr Tan also conducts seminars for professional and government bodies, listed companies and auditing firms. Her research evaluates the implications of accounting standards on the informativeness of financial statements. Dr Tan has an active interest in the development of accounting standards and provides feedback to policy-making bodies.  She has co-authored two books on IFRS that are used by a number of Asian universities. Dr Tan serves on the inaugural Learning and Assessment Committee of the Singapore Qualification Programme, is a member of the Advisory Committee for Accounting Standards for Statutory Boards, and was also a member of the Financial Reporting Committee of the Institute of Singapore Chartered Accountants (ISCA).

Programme Objective
 
Participants are required to bring along a calculator
 
Accountants and auditors are faced with increasing challenges to deal with complexities posed by accounting standards. Besides interpretation issues, accountants also have to deal with challenges in implementing the requirements of the standards while auditors have to ascertain whether the requirements of the standards have been properly met. This workshop focuses on some of the more challenging requirements of selected accounting standards relating to the theme of Group Reporting (excluding translation of foreign operations), and explains the principles, requirements and the application and implementation considerations that accountants and auditors should look out for. This workshop covers two standards that deal with Group Reporting: FRS 103 Business Combinations, which deals with acquisition accounting and FRS 110 Consolidated Financial Statements, which defines control and prescribes the requirements for the consolidation process. In dealing with the accounting complexities in Group Reporting, the workshop draws participants’ attention to the underlying principles and bases that drive the requirements. In understanding the principles, participants are better able to implement the requirements of the standards. Hence, this workshop is unique in its focus on both the principles and application of complex accounting standards.

Programme Outline


Critical and selected aspects of the following accounting standards will be dealt with during the workshop:

  • FRS 103 Business Combinations
  • FRS 110 Consolidated Financial Statements
 
Training Methodology
Lecture style, with hands-on Exercises/Case Studies
 
Closing Date for Registration
1 week before programme or until full enrolment

Intended For

An Intermediate level to Advanced level programme suitable for Accountants and Audit Professionals.

Competency Mapping

Category 1 = 7.00 Hours

Programme Facilitator(s)

Dr Pearl Tan
Associate Professor of Accounting (Education)
Singapore Management University

Dr Pearl Tan has extensive experience in teaching and developing courses on advanced topics in financial accounting. Dr Tan has won a number of teaching awards in SMU and also in Nanyang Technological University (NTU), where she previously taught. Dr Tan also conducts seminars for professional and government bodies, listed companies and auditing firms. Her research evaluates the implications of accounting standards on the informativeness of financial statements. Dr Tan has an active interest in the development of accounting standards and provides feedback to policy-making bodies.  She has co-authored two books on IFRS that are used by a number of Asian universities. Dr Tan serves on the inaugural Learning and Assessment Committee of the Singapore Qualification Programme, is a member of the Advisory Committee for Accounting Standards for Statutory Boards, and was also a member of the Financial Reporting Committee of the Institute of Singapore Chartered Accountants (ISCA).

Upcoming Schedule

Registration is closed

Date & Time

23 Mar 2020 (9:00 AM - 5:00 PM)
Fee (inclusive of GST)

For Members: $ 345.61
For Non-Members: $ 415.16

Programme Facilitator(s)

Dr Pearl Tan

Venue

60 Cecil Street
ISCA House
Singapore 049709


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