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| SBF Events |
Workshop on Accounting for Business Combinations under FRS 103
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| Date |
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16 Apr 2010, Fri |
| Time |
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9.00 am - 1.00 pm |
| Venue |
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SBF Seminar Room 2
(21st Level, Keppel Towers)
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| Fee per pax (incl GST) |
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SBF Members - $160.50
Non Members - $267.50 |
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The revised standards, FRS 103 (2009) and FRS 27 (2009), incorporate changes in accounting for business combinations, which have significant impact on group reporting. FRS 103 (2009) is aligned with IFRS 3 (2008) which arose from Phase 2 of the Business Combinations joint-project of the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB). This workshop will provide an overview of the major changes in FRS 103 (2009) and highlights related changes in FRS 27 (2009). In addition to presenting and explaining the major changes in accounting for business combinations, the workshop will also provide illustrative examples of the applications of the standard.
All members are encouraged to attend this workshop to acquire a good understanding on this subject matter and its implications to your company and business.
Program Agenda
Changes in the scope of FRS 103 (2009)
The "control" principle: additional determinants
Determining the fair value of consideration transferred
Changes in recognition and measurement principles
Alternative methods of determining goodwill under FRS 103 (2009)
Accounting for non-controlling interests
Re-measurement of previously-held interests
Issues relating to loss of control
Highlights of possible changes on business combinations arising from the IASB's work-in-progress
*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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Administrative Details
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- Please fax this registration form followed by mail, together with a cheque to SBF (10 Hoe Chiang Road, #22-00, Keppel Towers, Singapore 089315). Cheque should be made payable to "Singapore Business Federation". Pls indicate the Ref No., company name and participant's name, at the back of the cheque.
- Confirmation of your registration will be email to you upon receipt of full payment. Please present the email confirmation for admission to seminar room.
- We regret that no refund will be made for cancellation or non-attendance but a replacement is allowed. Full fees will be charged for cancellation or non-attendance.
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Ref No: MBER 059/160410/03W
REGISTRATION FORM - Attn: MR / Celest
Fax: 6734 0610/ 6827 6801
Closing date: 13 April 2010)
NOTE : As a precautionary measure, our advice is for members who are unwell not to attend the session.
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