A Practical Guide to Singapore Financial Reporting Standard for Small Entities

Name: A Practical Guide to Singapore Financial Reporting Standard for Small Entities
Brand: CCH Singapore
SKU: 9789814359078
Price: 679.00 HKD
Availability: OutOfStock
Author: Prof Ng Eng Juan
ISBN: 9789814359078

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

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