Language : English
Published : 2017
A Practical Guide to Financial Reporting Standards 6th Edition
A Practical Guide to Financial Reporting Standards (Singapore), 6th Edition serves as an excellent guide to the Financial Reporting Standards (FRSs) and Interpretations of Financial Reporting Standards (INT FRSs) issued by Accounting Standards Council (ASC) that are effective as at 1 January 2017. It also covers three major FRSs that are effective on:
1 January 2018 (FRS 109 Financial Instruments and FRS 115 Revenue from Contracts with Customers), and
1 January 2019 (FRS 116 Leases).
Its comprehensive coverage of Singapore’s accounting standards will help both accounting practitioners and students cut down on research time and aid them in preparing their accounts and financial statements efficiently.
Key Features & Benefits
Ensures compliance in preparation of accounting and 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 of 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.
NEW in this Edition
Since the publication of the 5th edition of this book in 2013, there have been some important changes to the FRSs in Singapore that necessitate this 6th edition:
A new standard FRS 114 Regulatory Deferred Accounts was issued and is effective for annual periods beginning on or after 1 January 2016
A new standard FRS 115 Revenue from Contracts with Customer was issued, which supersedes FRS 11 and FRS 18 and the related INT FRS, effective for annual periods beginning on or after 1 January 2018
A new standard FRS 109 Financial Instruments was issued, which supersedes FRS 39, effective for annual periods beginning on or after 1 January 2018
A new standard FRS 116 Leases was issued and supersedes FRS 17 and the related INT FRS effective for annual periods beginning on or after 1 January 2019, and
Several FRSs were amended through the various Improvements to FRSs and Amendments to FRSs.
All Singapore Financial Reporting Standards (FRSs)
Interpretations of Financial Reporting Standards (INT FRS)
Out of stock
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About the Author
Joe DesJardins is Professor in the philosophy department formed jointly by the College of St. Benedict and St. John’s University in Minnesota. He presently serves as the Executive Director of the Society for Business Ethics. Among his publications are: An Introduction to Business Ethics (McGraw Hill), Environmental Ethics: An Introduction to Environmental Philosophy (Wadsworth), of Contemporary Issues in Business Ethics, co-editor, with John McCall, (5th Ed, Wadsworth) , and the forthcoming Business, Ethics, and Sustainability: Ethics for the Next Industrial Revolution (Prentice Hall). He received his Ph.D. from the University of Notre Dame and taught for many years at Villanova University before moving to Minnesota.