Non-financial information plays a pivotal role in decision-making among investors. Read More

The Institute of Singapore Chartered Accountants (ISCA) and the Centre for Social Development (Asia), Department of Social Work, Faculty of Arts and Social Sciences, National University of Singapore (NUS), supported by the Charity Council and Chartered Institute of Management Accountants (CIMA),... Read More

Tech Bites: A platform for the sharing of technical knowledge and ISCA's views on accounting issues in an easy to read and understand format. Read More

Dealing with the provision in para 27A of the Amendments in the context of carry-forward relief for capital allowances, trade losses and donations under Singapore tax laws. Read More

FRS 116 contains a number of nuances and complexities that require detailed consideration, accounting judgement and early preparation. Read More

Illustration of impairment of debt instrument measured at fair value through other comprehensive income, and its related issues. Read More

A COMPARISON BETWEEN FRS 17 AND FRS 116 Much has been written on lease accounting under FRS 116: Leases as compared to that under FRS 17: Leases (which will be superseded by FRS 116 on 1 January 2019). However, the focus has been on the accounting treatment for direct leases. This article focuses... Read More

A recommended approach to address the complexities arising from multiple impairment rules for different categories of financial assets. Please click here for full publication. Read More