Observations by the Financial Statements Review Committee: May 2012 - April 2013

This report "Identifying Lapses in Financial Reporting Disclosures: Observations from ISCA Financial Statements Review Committee (FSRC)" encapsulates the key findings of  the FSRC’s reviews conducted from 1 May 2012 to 30 April 2013 for financial statements with financial periods ended 31 December 2010, 31 December 2011 and up to 31 March 2012. Additionally, it incorporates a useful FAQ section that provides guidance on the application of Singapore Financial Reporting Standards and Singapore Standards on Auditing to real life scenarios.

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 Observations by the Financial Statements Review Committee: Jan 2011 - Dec 2011

This report encapsulates the key findings of  the FSRC’s reviews conducted from 1 January 2011 to 31 December 2011 for financial statements with financial periods ended 31 December 2009, 31 December 2010 and up to 30 June 2011.

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Observations by the Financial Statements Review Committee: Jan 2010 - Dec 2010

This report encapsulates the key findings of  the FSRC’s reviews conducted from 1 January 2010 to 31 December 2010 for financial statements with financial periods ended 31 December 2008, 31 December 2009 and up to 31 March 2010.

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 Observations by the Financial Statements Review Committee: Jan 2009 - Dec 2009

This report encapsulates the key findings of  the FSRC’s reviews conducted from 1 January 2009 to 31 December 2009 for financial statements with financial periods ended 31 December 2007, 31 December 2008 and up to 30 September 2009.

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 Observations by the Financial Statements Review Committee: Jan 2008 - Dec 2008

This report encapsulates the key findings of  the FSRC’s reviews conducted from 1 January 2009 to 31 December 2009 for financial statements with financial periods ended 31 December 2006 and 31 December 2007.

For more details, please click here.