Financial Reporting Matters 2010

Financial Reporting Matters 2010

KPMG's Financial Reporting Matters is a newsletter that aims to keep you informed on financial reporting developments in Singapore and internationally.

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Financial Reporting Matters 2010

December

  • Issue 33 (PDF, 1.3MB)
    In this year-end issue, we provide an overview of changes in financial reporting standards for 2010 and introduce those changes that will become effective in 2011. We also summarise the amendments in the newly issued Improvements to FRSs 2010 and the proposed changes to the accounting for leases. In addition, we feature a tax incentive scheme that was introduced this year and discuss how businesses can take advantage of the Productivity and Innovation Credit scheme.


September

  • Issue 32 (PDF, 532KB)
    In this issue, we summarise the requirements of INT FRS 115 Agreements for the Construction of Real Estate, and take a closer look at the proposed new standard on revenue recognition. We also summarise other key developments that have an impact on financial reporting.


June

  • Issue 31 (PDF, 521KB)
    With the ASCís plans to fully converge with IFRS by 2012, preparers of financial statements should engage closely with the IASB accounting standard-setting agenda before the standards are issued and finalised. In this issue, we highlight a few key changes that the IASB plans to make on some of the most fundamental accounting concepts, and how these are likely to affect current practice.


March

  • Issue 30 (PDF, 560KB)
    In this issue, we discuss the recently issued FRSs on related party disclosures and the accounting for rights issues and debt for equity swaps. We also summarise other key developments that have an impact on financial reporting and provide an update on the IASB's activities arising from the global financial crisis.

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