This course provides an in-depth examination of corporate accounting issues and financial reporting standards as well as the analysis and interpretation of financial statements prepared under those standards. Particular emphasis will be given to the application and interpretation of Financial Reporting Standards (FRS) of Singapore. Topics covered include: financial reporting framework, presentation of financial statements, accounting standards and disclosure requirements, classification of income, quarterly reporting, changes in accounting policies and methods, accounting for non-current assets (including asset revaluation, assets held for sale, investment property, biological assets, and intangibles), impairment of assets, leases, provisions and contingencies, revenue recognition, and employee benefits.
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