IS Chartered Accountant Journal

Welcome to the IS Chartered Accountant Journal, which is available on mobile app, iOS and Android, to provide full access to our readers at all times. This page features the must-reads from the current issue of the journal in a pictorial spread similar to the digital journal. Please click on any of the articles below to read more.

IS Chartered Accountant Journal

September 2021 Issue

Focus_Information Systems Risk Management (800 X 532)

Preparing Interim Financial Statements Under SFRS(I) 1-34

Listing Rule 705(3A) requires issuers reporting under SFRS(I) to apply SFRS(I) 1-34 Interim Financial Reporting in their interim financial statements. This provides a good framework for comprehensive disclosures and enhances comparability of issuers' interim financial statements on an international level.

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VP_Small Firms Remain SMEs’ Most Trusted Advisors Through COVID-19

Small Firms Remain SMEs' Most Trusted Advisors Through COVID-19

SMPs prove their critical importance to SMEs as they go beyond their usual work scope; they guide their SME clients towards suitable financial assistance programmes, facilitate applications, and also help them navigate through the challenging business landscape.

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TE_Harmony Tee_2

At Peace With Her Choices

Associate (ISCA) Harmony Tee, Founder and Funeral Director of Harmony Funeral Care, is making waves in a male-dominated industry that is deeply steeped in traditional practices. Read about how she rises above her trials and tribulations.

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TE_(Don's Column - Inconsistencies in international

Inconsistencies In International/ Singapore Financial Reporting Standards

Preparers and users of financial statements need to be aware of some of the inconsistencies in the financial reporting standards. This will help them correctly prepare the financial statements, and also interpret financial statements in the right context.

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VP_Ask The Right Questions Of Your Data Team

Ask The Right Questions Of Your Data Team

Asking the right questions about data can turbocharge an organisation's ability to leverage data to inform decision making. The data team can also use the information to challenge stakeholders, to get better solutions for problems.

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Focus_Four new realities of audit, Deloitte and NTU

Four New Realities Of Audit

The role of audit has evolved during COVID-19, and there are renewed concerns over risk assessments and management within the financial reporting ecosystem. Discover how the pandemic has permanently reshaped the old certainties in financial reporting.

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TE_GST treatment of digital payment tokens

GST Treatment Of Digital Payment Tokens

While the GST treatment for digital payment tokens is clearly stipulated in the IRAS e-Tax Guide, there are also grey areas. Where the tax position is unclear, what should businesses which have dealings in blockchain and cryptocurrencies do?

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