Valuation for Financial Reporting: Impairment, Expected Credit Loss and Fair Value Measurement
11 September 2026
Valuation for Financial Reporting: Impairment, Expected Credit Loss and Fair Value Measurement

Valuation is critical to ensuring that financial statements present a true and fair view. Based on ACRA’s latest Financial Reporting Practice Guidance, it highlights the need for directors, audit committees and preparers to exercise increased scrutiny over these financial reporting areas such as impairment testing, valuation of unquoted securities and expected credit losses.

Drawing on these developments, this workshop will focus on three valuation-related areas for financial reporting:

Impairment assessments: Identify both direct and indirect impairment indicators, validate key assumptions and discount rates used in value-in-use calculations.

Expected Credit Loss (ECL): reassess relevance of historical loss data and update forward-looking scenarios.

Valuation of unquoted investments: evaluate appropriateness of valuation techniques and review key valuation parameters.

Designed for accounting and finance professionals, this workshop will provide practical insights into applying valuation techniques appropriately in uncertain conditions for financial reporting under Singapore Financial Reporting Standards (International) (“SFRS(I)”), with particular focus on SFRS(I) 1-36 Impairment of Assets, SFRS(I) 9 Financial Instruments, and SFRS(I) 13 Fair Value Measurement.

This workshop adopts a practical, case-based and participative approach to reinforce learning and encourage application to real-world financial reporting scenarios.

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

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.

Date : 11 September 2026 ( Friday )

Time : 9am –5pm

Venue : Hotel venue to be advised

Fee : SGD 490

 

 

  • Board members and directors, including audit committee members
  • FCs, CFOs and finance managers
  • Audit and assurance professionals
  • Valuation practitioners and corporate finance advisors

Ong Woon Pheng
Ong Woon Pheng

With over two decades of experience in the accounting and finance industry, Woon Pheng specialises in business valuation, intangible asset valuation, valuation for IFRS compliance, IFRS advisory, financial and tax due diligence, deal advisory, forensic accounting, fraud investigation and litigation support services.

Woon Pheng is a Chartered Accountant of Singapore (CA Singapore), Fellow Member of Association of Chartered Certified Accountants (FCCA), Chartered Valuer & Appraiser (CVA), Chartered Financial Analyst (CFA), International M&A Expert (IM&A), Certified Fraud Examiner (CFE) and Singapore Chartered Tax Practitioner (SCTP).

In addition to being an active speaker at professional conferences, including those organized by ACCA (Association of Chartered Certified Accountants), IVSC-IVAS Business Valuation Conference and Singapore Academy of Law (SAL), Woon Pheng also conducts Continuing Professional Education (CPE) workshops in valuation, due diligence, financial reporting, financial fraud, and ethics.

Woon Pheng contributes actively to the profession and industry through various appointments:

  • Advisor, SME UNITE Advisory Council, Association of Small and Medium Enterprises (ASME)
  • Member, Learning & Assessment Working Group (LAWG), Institute of Valuers and Appraisers, Singapore (IVAS)
  • Member, Certification & Disciplinary Working Group (CDWG), Institute of Valuers and Appraisers, Singapore (IVAS)
  • Member, Panel of Financial Experts (POFE), jointly established by ISCA and the Family Justice Courts (FJC)
  • IA/IP Valuation Expert, endorsed by the Intellectual Property Office of Singapore (IPOS)
  • Member, Investigation and Disciplinary Panel, Institute of Singapore Chartered Accountants (ISCA)
  • Lay Person, Inquiry Panel, The Law Society of Singapore
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