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
ISCAteaserAd_380x214px

November 2023 Issue

1_Focus_Emerging Technologies And Accountancy Education_CoverStory_1200x630

EMERGING TECHNOLOGIES AND ACCOUNTANCY EDUCATION

Several emerging technologies have the potential to disrupt accountancy education and practice. Already, the accountancy schools in Singapore’s autonomous universities have incorporated the pertinent technologies into their curricula, to prepare accountancy students for the future of work.


Read More
2_Focus_Life, Integrated__300x150dpi

AUDITING: A DYNAMIC PROFESSION

While the demands of the job are real, a career in auditing offers the flexibility to fulfil the aspirations of a younger generation of accountants. CA (Singapore) Low Yuan Yi, Senior Manager of Assurance, EY, shares how she juggles work and life.


Read More
3_VP_Don's Column What Constitutes A Good Annual Report_300x150dpi

WHAT CONSTITUTES A GOOD ANNUAL REPORT?

An annual report is a strategic communication tool that provides a concise and dynamic narrative through which a company communicates its journey. It should display transparency with perspective, with informative descriptions and explanations supported by engaging visual aids, among other traits.


Read More
4_VP_Great Leadership Starts With Personal Mastery_300x150dpi

GREAT LEADERSHIP STARTS WITH PERSONAL MASTERY

Successful leaders need to look deep within themselves and not externally, to discover their unique style of leadership. But, they will need courage to embark on a journey of self-discovery.


Read More
8_VP_Accountants_The First Line Of Defence Against Money Laundering_300x150dpi

WHAT IT TAKES TO COMBAT MONEY LAUNDERING

Accountants who deal with clients or handle transactions deemed to be of high risk must carry out extra checks, to guard against money laundering and the financing of terrorism. They form the essential first line of defence against such crime.


Read More
9_TE_Technical Highlights_1104x736

IS FAIR VALUE ALWAYS THE BEST?

Under IFRS 9 Financial Instruments, three different classification and measurement bases are allowed. There are pros and cons to each, and a one-size-fits-all approach may not be the solution.


Read More
11_TE_Landmark Herbalife Case Dissected_300x150dpi

LANDMARK HERBALIFE CASE DISSECTED

The High Court’s decision in the GST case of Herbalife International Singapore Pte Ltd (Herbalife) v Comptroller of GST [2023] SGHC 54 has sparked a series of parliamentary debates on revenue collection leakages, and has far-reaching implications for the direct selling industry.


Read More