Main focus
FRS 115: Revenue from Contracts with Customers
FRS 116: Leases
FRS 1: Presentation of Financial Statements
FRS 107: Financial Instruments – Disclosures

Other FRS covered
FRS 2: Inventories
FRS 7: Cash Flow Statements
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 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 36: Impairment of Assets
FRS 37: Provisions, Contingent Liabilities and Contingent Assets
FRS 38: Intangible Assets
FRS 40: Investment Property
FRS 103: Business Combinations
FRS 105: Non-Current Assets Held for Sale and Discontinuing Operations
FRS 112: Disclosure of Interests in Other Entities
FRS 113: Fair Value Measurements

Extracts of selected financial statements of listed companies with best practices will be provided.

This workshop qualifies for 7.0 CPE hours in Financial and Sustainability Reporting Standards and Pronouncements (Category 1).

This is a hybrid session. You have the option to attend this live in-person or online via Zoom. Please indicate in “Remarks” section in your registration the mode of attendance.

As part of our commitment towards minimizing carbon footprint and contributing to a healthier planet, we will only be issuing the soft copy of the training materials.

The training materials will be emailed to you 2 days before the workshop. Charging points are available in the training room to charge your digital device.

• Accountants who wish to be updated on the latest disclosure requirements especially those practiced by award winning listed companies in Singapore
• Auditors who need to review the presentation and disclosures in Financial Statements of Non-listed Entities

Sardool has been training both students and professionals for the past 30 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. He was an Adjunct Associate Professor in the Department of Accounting of the NUS Business School for 17 years.

Sardool is 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, where he was responsible for the entire Group financial functions and the IPOs of two subsidiaries on SESDAQ. His other working experiences were with KPMG Peat Marwick and a Japanese merchant bank.

Sardool brings a commercial perspective to the understanding of complex Accounting Standards and simplifies the requirements of these Standards to enable participants to have a clear understanding of the topics delivered.