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A Practical Overview of the Essential FRSs

Expert Speaker Sardool Singh

$430.00 (including GST)



This programme is part of the Professional Skills Series, designed specifically to give accountants and auditors a comprehensive overview of the essential FRSs. The Trainer will also share practical examples to illustrate the major provisions of each FRS below.

What You Will Learn

At the end of this workshop, you will:

  • Have a practical knowledge of the essential FRSs issued by the Accounting Standards Council (ASC)
  • Be more confident in applying these FRSs in your Financial Reporting and Disclosures

Programme Outline

FRS 1 Presentation of Financial Statements

FRS 2 Inventories

FRS 8 Accounting Policies, Changes in Accounting Estimates and Errors

FRS 10 Events after the Reporting Period

FRS 12 Income Taxes

FRS 16 Property, Plant and Equipment

FRS 18 Revenue

FRS 20 Accounting for Government Grants and Disclosure of Government Assistance

FRS 21 The Effects of Changes in Foreign Exchange Rates

FRS 23 Borrowing Costs

FRS 24 Related Party Disclosures

FRS 32 Financial Instruments: Presentation

FRS 36 Impairment of Assets

FRS 37 Provisions, Contingent Liabilities and Contingent Assets

FRS 38 Intangible Assets

FRS 39 Financial Instruments: Recognition and Measurement

FRS 40 Investment Property

FRS 103 Business combinations

FRS 105 Non-Current Assets held for sale and Discontinuing Operations

FRS 110 Consolidated Financial Statements

FRS 111 Joint Arrangements

FRS 113 Fair Value Measurements 

Expert Speakers

Sardool Singh

Sardool is an Adjunct Associate Professor in the Department of Accounting of the NUS Business School. He has been lecturing for the past 20 years, and is a highly sought-after seminar leader in the areas of Financial Reporting Standards, Cash Flow Statements, Analysis of Financial Statements, Consolidation and other technical accounting topics. Sardool brings a commercial perspective to the understanding of complex Accounting Standards and simplifies the requirements of these Standards to enable the participants to have a clear understanding of the topic. Sardool is also the Chief Financial Officer of an investment company. Prior to his current appointment, he was the Group Financial Controller of a Singapore listed healthcare company. During his ten years in the healthcare industry, he was responsible for the entire Group financial functions and the IPOs of two subsidiaries on SESDAQ. He had also gained his working experience with KPMG Peat Marwick and a Japanese merchant bank.

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