Program Agenda
Explanations of the functional currency and presentation currency concepts
Re-measurement and translation procedures
Translation of foreign currency transactions
Translation of foreign operations
Interactions between FRS 21 and FRS 103 Business Combinations
Special issues on translation
Illustrative examples and explanations
*Programme correct at the time of print
Workshop Leader
Dr Pearl Tan is a Practice Associate Professor in Accounting at Singapore Management University (SMU) and has had extensive experience in teaching and developing advanced accounting courses on Financial Reporting Standards at SMU and previously at Nanyang Technological University. She also has had in-depth experience in auditing and was an Audit Manager in an international accounting firm prior to joining academia. She has co-written a book, “Advanced Financial Accounting” published by McGraw-Hill that deals with complex accounting standards and has published papers for international conferences and provided feedback to key policy making bodies. Presently, Dr Tan sits on the Accounting Standards Committee of the Institute of Certified Public Accountants of Singapore.
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