{"id":400,"date":"2018-01-07T06:51:06","date_gmt":"2018-01-06T22:51:06","guid":{"rendered":"http:\/\/ehluar.com\/main\/?p=400"},"modified":"2018-03-06T07:08:01","modified_gmt":"2018-03-05T23:08:01","slug":"asc-has-issued-amendments-to-frs-109-and-frs-28","status":"publish","type":"post","link":"http:\/\/ehluar.com\/main\/2018\/01\/07\/asc-has-issued-amendments-to-frs-109-and-frs-28\/","title":{"rendered":"Amendments to FRS 109 and FRS 28"},"content":{"rendered":"<p>ASC has issued Amendments to the following Singapore financial reporting standards (FRSs) on 29 December 2017:<\/p>\n<ul>\n<li>FRS 109 <em>Financial Instruments<\/em>: The amendments deal with the transition requirements for prepayment features with negative compensation.<\/li>\n<li>FRS 28 <em>Investments in Associates and Joint Ventures<\/em>: The amendments deal with the application of FRS 109 to other financial instruments in an associate or joint venture where the equity method is not applied.<\/li>\n<\/ul>\n<p>The amending documents can be downloaded from the Accounting Standards Council (ASC) website.<\/p>\n<p>Source: <em>ASC<\/em>, 7 January 2018<\/p>\n","protected":false},"excerpt":{"rendered":"<p>ASC has issued Amendments to the following Singapore financial reporting standards (FRSs) on 29 December 2017: FRS 109 Financial Instruments: The amendments deal with the transition requirements for prepayment features with negative compensation. FRS 28 Investments in Associates and Joint Ventures: The amendments deal with the application of FRS 109 to other financial instruments in [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[7,6],"tags":[],"class_list":["post-400","post","type-post","status-publish","format-standard","hentry","category-accounting","category-techupdates"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/400","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/comments?post=400"}],"version-history":[{"count":2,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/400\/revisions"}],"predecessor-version":[{"id":404,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/400\/revisions\/404"}],"wp:attachment":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/media?parent=400"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/categories?post=400"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/tags?post=400"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}