Welcome to ISCA’s centralised Knowledge Centre! Here you will find the latest news on developments in the technical front. You will also discover relevant and useful resources aimed at empowering our members with knowledge in core and other disciplines.
ISCA issued EP 200 (Revised on 1 June 2023) Anti-Money Laundering and Countering the Financing of Terrorism – Requirements and Guidelines for Professional Accountants in Singapore to adopt the anti-money laundering and countering the financing of terrorism (AML/CFT) requirements which are included in the Accountants (Prevention of Money Laundering and Financing of Terrorism) Rules 2023. These requirements are applicable to professional accountants in public practice and professional firms preparing for or carrying out transactions which are considered high risk.
Is the ‘market value’ of a property the same as its ‘fair value’?
FRB 10 explains both concepts and provides guidance on what management should do in assessing the appropriateness of the reported value for financial reporting purposes. This FRB also includes an example to illustrate the application of highest and best use as the valuation premise.
ISCA Issues FRG 4 Accounting Considerations For A Special Purpose Acquisition Company (SPAC) Under SGX SPAC Listing Framework
In recent years, SPACs have gained popularity as an alternative vehicle for a private company to achieve a stock exchange listing without going through its own initial public offering (IPO).
Cognisant that the accounting of a SPAC transaction could be more complex than for a traditional IPO, ISCA has developed Financial Reporting Guidance 4 (FRG 4) to provide guidance on key accounting considerations for SPACs under the SGX SPAC Listing Framework.
The Web-Bitez Learning Series are offered by ISCA as a promotional package from March to December 2022 and will be held as a Live Webinar. A detailed set of instructions will be sent to you before the session.
The dates and content published on the website are indicative and subject to changes.
Option for playback is available for all Web-Bitez Learning Series for participants who are unable to attend any of the series. Playback of Web-Bitez Learning Series is available within 6 months from the webinar date.
Request for deferment, switch of courses or refund of package fees in full or partial is strictly not allowed.
The promotional package fee is only applicable for online registration for Web-Bitez Learning Series conducted by ISCA.
The Institute reserves the right to amend the programme (including duration, date, and content) as deemed necessary without prior notice.
The Package cannot be utilised in conjunction with other vouchers, promotions or discounts, with exception of the $100 Birthday Voucher issued during your birthday month.
No further changes to the invoices will be made if participant / corporate user choose not to apply Birthday Voucher during online registration.
Click here to view CPE Terms and Conditions. ISCA reserves the right to amend the terms and conditions at any time without prior notice.