IFRS for SMEs modules – Supporting materials

The International Financial Reporting Standards (IFRS) is developing stand-alone modules, one for each section of the 2015 version of the IFRS for SMEs Standard. It has released the first three of 35 stand-alone modules which provide support to anyone learning about,...

SFRS(I) 17 and FRS 117 issued by ASC

On 2 April 2018, the Accounting Standard Council (ASC) has issued Singapore Financial Reporting Standards (International) (SFRS(I)) 17 Insurance Contracts and Financial Reporting Standard (FRS) 117 Insurance Contracts. The objective of SFRS(I) 17 and FRS 117 is to...