by admin | Aug 31, 2018 | Accounting, Auditing, Company Law, Tech News
On 28 August 2018, the Accounting and Corporate Regulatory Authority (ACRA) has issued its First Audit Practice Bulletin (APB) for 2018 that highlights the legislative requirements and provides guidance for auditors on the audit procedures and report on the revised...
by admin | Aug 27, 2018 | Accounting, Tech News
On 24 August 2018, the Institute of Singapore Chartered Accountants (ISCA) has issued a proposed audit guidance statement, new Appendix 1J in ED AGS 1, a sample independent auditor’s report (based on group audit) to guide the auditors in issuance of auditor’s...
by admin | Aug 17, 2018 | Accounting, Auditing, Ethics, Tech News
On 14 August 2018, the Institute of Singapore Chartered Accountants (ISCA) has made amendments to Ethics Pronouncement (EP 100) August 2018, Code of Professional Conduct and Ethics, provisions on long association of senior personnel with an audit or assurance client...
by admin | Aug 3, 2018 | Accounting, Tech News
On 31 July 2018, the International Financial Reporting Standards (IFRS) has released both webcast and slides on FICE Discussion Paper to: Classification of compound instruments and redemption obligation arrangements; and Classification of derivatives on own equity A...
by admin | Aug 2, 2018 | Accounting, Tech News
On 1 August 2018, the Accounting Standard Council (ASC) has issued the Amendments to SFRS(I) 1-19 and Amendments to FRS 19: Plan Amendment, Curtailment or Settlement. Paragraphs 101A, 122A, 123A and 179 are added and paragraphs 57, 99, 120, 123, 125, 126 and 156 are...
by admin | Aug 2, 2018 | Accounting, Tech News
On 1 August 2018, the Accounting Standard Council (ASC) has issued the SFRS(I) Practice Statement and FRS Practice Statement: Making Materiality Judgements. This Practice Statement should be read in the context of its objective, the Preface to Singapore Financial...
