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7
UNITS

Webinar | ACCA

Updates of financial reporting standards

This class will discuss the provisions of the new or revised financial reporting standards issued by the Accounting Standards Council

Overview

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This class will discuss the provisions of the new or revised financial reporting standards issued by the Accounting Standards Council.

This programme is designed specifically for accountants, auditors and finance professionals who wish to learn more about the requirements of the new FRS. It is also ideal as a refresher so as to get an overview of the changes in the financial reporting standards.

See the Outline for details on what would be covered in this full day webinar.

Want to focus on specific standards?

Join Practical updates on financial reporting standards - FRS 109, 115 and 116 with Sardool Singh to deep dive into these three key standards with ACCA. See our next class run here.

SFRS(I) EFFECTIVE FOR FINANCIAL PERIODS BEGINNING ON OR AFTER 1 JANUARY 2025

  1. Amendments to SFRS(I) 1-21 Lack of Exchangeability

SFRS(I) EFFECTIVE FOR FINANCIAL PERIODS BEGINNING ON OR AFTER 1 JANUARY 2026

  1. Amendments to SFRS(I) 9 and SFRS(I) 7 Amendments to the Classification and Measurement of Financial Instruments
  2. Amendments to SFRS(I) 9 and SFRS(I) 7 Contracts Referencing Nature-dependent Electricity
  3. Annual Improvements to SFRS(I)s Volume 11

SFRS(I) EFFECTIVE FOR FINANCIAL PERIODS BEGINNING ON OR AFTER 1 JANUARY 2027

  1. New SFRS(I) 19 Subsidiaries without Public Accountability: Disclosures
  2. New SFRS(I) 18 Presentation and Disclosures In Financial Statements covering in detail
  • STATEMENT OF PROFIT OR LOSS

    Categories in the statement of profit or loss

    Totals and subtotals to be presented in the statement of profit or loss

    Items to be presented in the statement of profit or loss or disclosed in the notes

    • AGGREGATION AND DISAGGREGATION

    Principles of aggregation and disaggregation

    Offsetting

    • STATEMENT PRESENTING COMPREHENSIVE INCOME

    Other comprehensive income

    • STATEMENT OF FINANCIAL POSITION

    Classification of assets and liabilities as current or non-current

    Items to be presented in the statement of financial position or disclosed in the notes

    Sardool Singh FCCA

    Sardool is a fellow member of the Association of Chartered Certified Accountants (ACCA) and is currently chief financial officer of a family office. Prior to his current appointment, he was the group financial controller of a Singapore listed healthcare company. During his ten years in the healthcare industry, he was responsible for the entire group financial functions and the IPOs of two subsidiaries on SESDAQ. He had also gained his working experience with KPMG Peat Marwick and a Japanese merchant bank.

    Sardool brings a commercial perspective to the understanding of complex accounting standards and simplifies the requirements of these standards to enable the participants to have a clear understanding of the topic. He was previously an adjunct associate professor in the department of accounting of the NUS Business School for 17 years.

    Sardool has been lecturing for the past 30 years, and is a highly sought-after seminar leader in the areas of financial reporting standards, cash flow statements, analysis of financial statements, consolidation and other technical accounting topics.

    CPD units

    Your attendance to this training will accord you with 7.0 CPD units (ACRA Category 1).

    A CPD certificate will be emailed to you within three business days after the completion of the training.

    Who should attend?

    • CFOs, finance directors, financial controllers
    • Public accountants, audit partners, audit professionals
    • Finance managers
    • Accountants

    ACCA Singapore CPD subsidy

    ACCA Singapore is currently offering a special subsidy to active members, affiliates and students so as to support them in their professional development. This offer is available on selected courses here and on a limited basis. Terms and conditions apply. 

    Promotions

    Group registration offer

    Get 10% off when you sign up as a group of three or more (not applicable to member/affiliate/student rates). Apply this discount code GROUP3MORE to your order on the payment summary.

    UTAP approved

    NTUC Union members can claim up to 50% off regular fees that they pay (excluding GST) for this class. Not applicable if class is paid by your employer. Yearly cap is up to $250. Those age 40 and above enjoy an increased cap of up to $500 (till Dec 2025).

    Partner offer

    CA ANZ, IIA Singapore, SCTP and ISCA members enjoy 10% off public rate. 

    Note: All workshops and courses listed are subject to change. Please contact us to confirm the workshop/course status of commencement if you are not based in Singapore, and require travel arrangements.

    Pricing and booking information

    Price

    Member 270 SGD

    Affiliate 280 SGD

    Approved employers 340 SGD

    Student 280 SGD

    Public 385 SGD

    Location

    Singapore

    Date & time

    25 June 2026, 09:00 - 17:00 Singapore time

    Book on ACCA

    Course provider

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