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| Home > Events & Services > SBF Events |
| SBF Events |
Workshop on Investments in Associates : FRS 28 & FRS 21
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| Date |
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5 Oct 2009, Mon |
| Time |
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9.00 am - 1.00 pm
(Registration starts at 8.45am) |
| Venue |
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SBF Seminar Room 1
(22nd level, Keppel Towers)
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| Fee per pax (incl GST) |
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SBF Members - $160.50
Non Members - $321 |
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This workshop is a holistic presentation of the process of accounting for investments in associates within the Financial Reporting Standard (FRS) framework. Through explanations and illustrative examples, the workshop presents the critical steps in the process of accounting for associates:
Identification of associates
Accounting for associates in the investor’s separate financial statements
Accounting for associates in the consolidated financial statements or financial statements in which the equity method is applied
- Application of the equity method
- Goodwill and differences between the fair value over book value of identifiable net assets of associates
- Adjustments of unrealized profit or loss
Impairment losses
Translation of foreign associates
Analytical checks of balances in associates
The workshop provides an overview of the following standards as applied to investments in associates:
FRS 28 Investments in Associates
FRS 21 The Effects of Changes in Foreign Exchange Rates
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 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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Administrative Details
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- Please fax and mail this registration form together with a cheque to SBF (10 Hoe Chiang Road, #22-01 Keppel Towers, Singapore 089315). Cheque should be made payable to "Singapore Business Federation". Please indicate the Ref No., SBF mbrship no., company's name and participant's name behind cheque.
- Registration is on a first-come first-served basis. No cancellation will be allowed upon registration, but attendance by a replacement delegate from your company is allowed. We regret that no refund will be made for cancellation and non-attendance.
- Confirmation of your registration will be email to your company upon receipt of full payment.
- Admission shall only be allowed upon presentation of the email confirmation.
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Ref No: MBER 151/051009/08W
REGISTRATION FORM - Attn: MR Dept/ Celest
Fax: 6734 0610/ 6827 6801
Closing date: 28 Sept 2009
NOTE : As a precautionary measure, our advice is for members who are unwell not to attend the session.
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