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A Practical Guide to Singapore Financial Reporting Standard for Small Entities

A Practical Guide to Singapore Financial Reporting Standard for Small Entities

  • Author:
  • Publisher: CCH Singapore
  • ISBN: 9789814359078
  • Published In: July 2011
  • Format: Paperback
  • Jurisdiction: Singapore ? Disclaimer:
    Countri(es) stated herein are used as reference only
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  • Description 
  • Contents 
  • Author 

Details

The Accounting Standards Council (ASC) has recently issued the Singapore Financial Reporting Standard for Small Entities (SFRS/SE), which is available for use by small entities in Singapore in publishing their general purpose financial statements for financial reporting periods beginning on or after 1 January 2011.

This book explains and illustrates both the theoretical and the practical aspects of the SFRS/SE in an easy-to-read style and with easy-to-follow illustrations.

This book is a comprehensive guide to SFRS/SE. It will be a valuable source of reference for accounting practitioners in Singapore.

Features:

- Concise and clear explanation of Singapore Financial Reporting Standard for Small Entities

- Useful illustrations and notes highlight important learning points

Contents Includes: 
- Introduction
- Concepts and Pervasive Principles
- Financial Statement Presentation 
- Statement of Financial Position (Balance Sheet) 
- Statement of Comprehensive Income 
- Statement of Changes in Equity and Statement of Income and Retained Earnings
- Statement of Cash Flows 
- Notes to the Financial Statements 
- Consolidated and Separate Financail Statements
- Accounting Policies, Estimates and Errors
- Basic Financial Instruments 
- Other Financial Instruments Issues
- Inventories
- Investments in Associates 
- Interests in Joint Ventures 
- Investment Property 
- Property, Plant and Equipment 
- Intangible Assets other than Goodwill 
- Business Combinations and Goodwill 
- Leases 
- Provisions and Contingencies 
- Liabilities and Equity 
- Revenue 
- Government Grants 
- Borrowing Costs

Prof Ng Eng Juan, Nanyang Technological University

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