A Practical Guide to Singapore Financial Reporting Standard for Small Entities

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A Practical Guide to Singapore Financial Reporting Standard for Small Entities

By Prof Ng Eng Juan
CCH Singapore July 2011

Specifications

ISBN-13
9789814359078
Publisher
CCH Singapore
Publication
July 2011
Format
Paperback
Jurisdiction
Singapore ? Countri(es) for reference only

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

Table of Contents

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

About the Author

Prof Ng Eng Juan, Nanyang Technological University

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