CCH Learning SEA


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This workshop will share practical and salient updates on key changes in the Singapore Financial Reporting Landscape.

Practical Examples and Illustrations will be used throughout the workshop to demonstrate the real-life application of these updates and changes.

Programme Outline

  1. ISCA Financial Reporting Guidance 2 (“FRG 2”) Accounting for Cryptoassets: From a Holder’s Perspective March 2020
  2. Classification of Liabilities as Current or Non-current (Amendments to FRS 1) – effective date 1 January 2023
  3. Property, Plant and Equipment— Proceeds before Intended Use (Amendments to FRS 16) – effective date 1 January 2022
  4. Onerous Contracts—Cost of Fulfilling a Contract (Amendments to FRS 37) – effective date 1 January 2022
  5. Covid-19-Related Rent Concessions beyond 30 June 2021 (Amendment to FRS 116) – effective date 1 April 2021
  6. Disclosure of Accounting Policies (Amendments to FRS 1 and FRS Practice Statement 2) – effective date 1 January 2023
  7. Definition of Accounting Estimates (Amendments to FRS 8) – effective date 1 January 2023
  8. Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to FRS 12) – effective date 1 January 2023
  9. Interest Rate Benchmark Reform—Phase 2 (Amendments to SFRS(I) 9, SFRS(I) 1-39, SFRS(I) 7, SFRS(I) 4 and SFRS(I) 16) – effective date 1 January 2021

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

Target Audience

Accountants and Auditors who would like to keep abreast of recent changes in the Financial Reporting Landscape

Expert Speaker

Chee Hay Kheong Daniel

Daniel holds an Honours degree in Accountancy from the National University of Singapore and is a Certified Information Systems Auditor (CISA). He has more than 15 years of experience in the accounting profession, having worked for one of the Big 4 accounting firms both in Singapore and in the United Kingdom. He has also more than 5 years of senior management experience with MNCs, managing their operations in Singapore and Asia.

Daniel is a highly sought-after seminar trainer. He was an Adjunct Professor in the School of Business, Singapore University of Social Sciences and an Adjunct Associate Professor in the Department of Accounting of the NUS Business School. He served as a committee member of both the IT Committee and the Examination Committee of ISCA, and was a Committee member of the Disciplinary Sub-Committee of Accounting and Corporate Regulatory Authority (ACRA).

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