2023 FRS Updates and Other Recent Changes in the Financial Reporting Landscape
    2023 FRS Updates and Other Recent Changes in the Financial Reporting Landscape
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Description

This is a hybrid session. You have the option to attend this live in-person or online via Zoom. Please select accordingly at registration.

The in-person session on 12th September will be conducted at:
Singapore Marriott Tang Plaza Hotel
(Ballroom 3, Level 3)
320 Orchard Road
Singapore 238865

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. Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to FRS 12) – effective date 1 January 2023
  2. Disclosure of Accounting Policies (Amendments to FRS 1 and FRS Practice Statement 2) – effective date 1 January 2023
  3. Definition of Accounting Estimates (Amendments to FRS 8) – effective date 1 January 2023
  4. FRS 112 Disclosure of Interests in Other Entities - applicable for annual reporting period beginning on 1 January 2023
  5. Amendments to FRS 116: Lease Liability in a Sale and Leaseback – effective date 1 January 2024
  6. Classification of Liabilities as Current or Non-current (Amendments to FRS 1) – new amendment and effective date 1 January 2024
  7. Property, Plant and Equipment— Proceeds before Intended Use (Amendments to FRS 16) – effective date 1 January 2022
  8. Onerous Contracts—Cost of Fulfilling a Contract (Amendments to FRS 37) – effective date 1 January 2022
  9. Borrower’s accounting for sustainability-linked loan where interest is variable depending on energy efficiency target is met or not:
  • Embedded derivatives; or
  • Changes in contractual cash flows

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

What you will learn

  • Keep abreast of recent FRS Updates
  • Receive practical and salient updates on key changes in the Singapore Financial Reporting Landscape
  • Understand the real-life application of these updates and changes

Target Audience

Accountants and Auditors who would like to keep abreast of the recent FRS Updates and 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).

This is a hybrid session. You have the option to attend this live in-person or online via Zoom. Please select accordingly at registration.

  • Oct 20
    • Early Bird 15% Discount - Apply Promotional Code: EBF15 $403.92 incl. GST
    • $475.20 incl. GST
    Fri, 9:00 AM - Fri, 5:00 PM Singapore 7.0 CPE Hours
    • Early Bird 15% Discount - Apply Promotional Code: EBF15 $403.92 incl. GST
    • $475.20 incl. GST
    • PD hours: 7
  • Nov 16
    • Early Bird 30% Discount - Apply Promotional Code: EBF30 $332.64 incl. GST
    • Early Bird 15% Discount - Apply Promotional Code: EBF15 $403.92 incl. GST
    • $475.20 incl. GST
    Thu, 9:00 AM - Thu, 5:00 PM Singapore 7.0 CPE Hours
    • Early Bird 30% Discount - Apply Promotional Code: EBF30 $332.64 incl. GST
    • Early Bird 15% Discount - Apply Promotional Code: EBF15 $403.92 incl. GST
    • $475.20 incl. GST
    • PD hours: 7

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