Course Description

Synopsis:

This module lays the groundwork for understanding SFRS(I) 18’s broader implications on financial reporting, with a focus on the structure and presentation of the Statement of Profit or Loss. You will learn how income and expenses are classified, especially in relation to investing activities. Key considerations are covered for investing activities in cash and cash equivalents as well as entities whose core business is not investment-focused.

CPE hours will not be awarded for this short course.


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SFRS(I) 18 Presentation and Disclosures in Financial Statements: New Frontiers in Reporting

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Pearl Tan

Dr Pearl Tan, retired Associate Professor of Accounting, has extensive experience in teaching and developing courses on advanced topics in financial accounting at Singapore Management University and Nanyang Technological University where she previously taught. Dr Tan had won a number of teaching awards during her teaching career. Dr Tan has an active interest in the IFRS and provides feedback to policy-making bodies.  She has co-authored two books on IFRS that are used by several Asian universities. Dr Tan served on the inaugural Learning and Assessment Committee of the Singapore Qualification Programme and was a member of the Advisory Committee for Accounting Standards for Statutory Boards, and the Financial Reporting Committee of the Institute of Singapore Chartered Accountants (ISCA). She was awarded the Public Administration Medal (Bronze) in 2015.

Lesson(s)

1

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