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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.

Topics Covered

All Singapore Financial Reporting Standards (FRSs)
Interpretations of Financial Reporting Standards (INT FRS)

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Singapore Tax Workbook 2017/18 (20th Edition)

The Singapore Tax Workbook 2017/18 (20th Edition) is the recommended taxation textbook for tax professionals, university and polytechnic courses. It is the most up-to-date, user-friendly and practical workbook for tax and accounting students.

The book is designed to
• provide concise introduction to Singapore tax essentials,
• prepare students for taxation examinations, and
• develop a solid foundation for professional tax practice.

This latest edition, Singapore Tax Workbook 2017/18 (20th Edition) includes all the relevant legislative and administrative changes since the previous edition, including the intervening amendments to the Income Tax Act, Economic Expansion Incentives (Relief from Income Tax) Act, Goods and Services Tax Act and administrative developments up to 20 February 2017.

NEW in This Edition
Singapore Budget 2017
32 e-Tax guides issued in 2016
Double Taxation Agreements (DTAs) signed by the Government of Singapore in 2016 with the following foreign Governments
– Cambodia
– Ethiopia
Legislative changes brought about in the
– Income Tax (Amendment No 3) Act 2016
– Goods and Services Tax (Amendment of Fourth Schedule) Order 2016
– Goods and Services Tax (Amendment to Fifth Schedule) Order 2016

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Singapore Tax Workbook 2019/20 – 22nd Edition

$92.00

The Singapore Tax Workbook 2019/20 (22nd Edition) is a concise and user-friendly guide to Singapore income tax for all taxation and accounting students, tax practitioners and anyone who needs practical tax information.

This workbook incorporates all the relevant income tax changes since the previous edition, including those announced in the Budget 2019. The law in this edition stands as at 22 February 2019.

Key topic areas covered include:

  • basic tax concepts
  • outward and inward investments
  • corporate restructuring, mergers and liquidation
  • taxation of specialised businesses
  • investment incentives

Key features and benefits of the workbook include:

  • provides concise and comprehensive coverage of the current tax laws, incorporating the latest tax changes made in the 2019 Budget
  • updated and revised examples illustrate the practical workings of the law to reinforce understanding and assist in the application of tax concepts and principles
  • each chapter begins with a Summary Checklist to key points
  • paragraphs are followed by law references to assist with follow-up research
  • revision questions are provided at the end of each chapter, with suggested solutions presented at the conclusion of the Workbook to aid learning and exam preparation
  • locating specific topics is easy with the Case Table, Interpretation and Practice Notes Finding List, Section Finding List and Topical Index.

About the Author

Sum Yee Loong, FCCA (UK), CTA (UK), MSc (Taxation & Public Finance) (UK), CA (Singapore), ATA, has more than 30 years of tax experience. He is currently Professor of Accounting (Practice) at the Singapore Management University, Honorary Technical Advisor (Tax) of the Institute of Singapore Chartered Accountants (ISCA), chairman of the examinations and curriculum committee of the Singapore Tax Academy, Board member of Singapore Institute of Accredited Tax Practitioners, member of the Professional Education Council of the Singapore Accounting Commission (SAC), member of the IRAS Board and council member of the National Arts Council.

Professor Sum was tax partner in Deloitte & Touche LLP from 1987 to 2011.