CCH Learning SEA


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This workshop is designed specifically for accountants and auditors who wish to learn more about the latest disclosure requirements for preparing the 2021 Annual Reports for non-listed companies, excluding matters specifically relating to companies in the financial sectors.

The emphasis will be on the major changes and new disclosure requirements for FRS 1, FRS 107, FRS 115 and FRS 116. Extracts of selected financial statements of listed companies with best practices will be shared in the workshop to enhance learning.

What you will learn

At the end of this workshop, you will:

  • Be more familiar with the disclosure requirements for preparing the 2021 Annual Reports for non-listed companies
  • Learn to avoid the disclosures errors commonly made
  • Learn about the disclosures practised by award winning listed companies in Singapore

Programme Outline

Main Focus

FRS 115: Revenue from Contracts with Customers
FRS 116: Leases
FRS 1: Presentation of Financial Statements
FRS 107: Financial Instruments – Disclosures

Disclosure Requirements for other FRSs

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 12: Income Taxes
FRS 16: Property, Plant and Equipment
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 36: Impairment of Assets
FRS 37: Provisions, Contingent Liabilities and Contingent Assets
FRS 38: Intangible Assets
FRS 40: Investment Property
FRS 103: Business Combinations
FRS 105: Non-Current Assets Held for Sale and Discontinuing Operations
FRS 112: Disclosure of Interests in Other Entities
FRS 113: Fair Value Measurements

This workshop qualifies for 7.0 CPE hours in Financial Reporting Standards and Pronouncements (Category 1).

Expert Speaker

Sardool Singh

Sardool is an Adjunct Associate Professor in the Department of Accounting of the NUS Business School. He has been lecturing for the past 20 years, and is a highly sought-after seminar leader in the areas of Financial Reporting Standards, Cash Flow Statements, Analysis of Financial Statements, Consolidation and other technical accounting topics. Sardool brings a commercial perspective to the understanding of complex Accounting Standards and simplifies the requirements of these Standards to enable the participants to have a clear understanding of the topic.

Sardool is also the Chief Financial Officer of an investment company. Prior to his current appointment, he was the Group Financial Controller of a Singapore listed healthcare company. During his ten years in the healthcare industry, he was responsible for the entire Group financial functions and the IPOs of two subsidiaries on SESDAQ. He had also gained his working experience with KPMG Peat Marwick and a Japanese merchant bank.

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CCH Learning Corporate Training

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