Issue 15 (PDF, 130KB) This issue provides a quick reference for announced changes in financial reporting standards and changes in legislation and regulations that may impact on financial reporting.
Issue 14 (PDF, 88KB) The IFRIC has issued a proposed interpretation on the accounting for customer loyalty programmes. What is its impact on businesses such as credit card providers, airlines and petrol stations that have these programmes? In this issue, we also highlight an upcoming interpretation on interim financial reporting and impairment.
Issue 13 (PDF, 77KB) This issue highlights the recent amendments to the SGX Listing Rules. It also discusses how amendments to FRS 39 and FRS 104 affect accounting for financial guarantee contracts.
Issue 12 (PDF, 78KB) In this issue, we take a look at how changes in auditing standards have affected auditorsí work and their impact on company officers.
Issue 11 (PDF, 70KB) This issue highlights the recently issued financial reporting standard, FRS 107 Financial Instruments: Disclosures.
Issue 10 (PDF, 92KB) This issue discusses the recently issued Amendment to FRS 21 - Net Investment in a Foreign Operation and provides guidance on several practical issues on implementing FRS 102 Share-based Payment.