Corporate Reporting

Welcome to Corporate Reporting pages, your on-line resource for the latest news and views on Singapore and international accounting standards, audit and professional responsibility, and ValueReporting.

What’s New

• Do you owe or are you owned? The Debt-Equity puzzle in derivatives
• Customer loyalty points - a marketing tool that can shave off your revenue line?
• Other Developments
• IFRS News - May 2008 is now available
• IFRS News - May supplement 2008: Credit crunch

• Amendments to FRS 39 and FRS 104
• Are fair values truly fair? - Navigating the path of fair valuation under Financial Reporting Standards
• Are you ready for FRS 39?
• Balance sheets and profit and loss could look significantly different with FRS 40
• Between the GAAPs - Is a common accounting language wishful thinking?
• CCDG issues ED on INT FRS Determining whether an arrangement contains a lease
• CCDG issues FRS 102, FRS 104, FRS 105 and Amendments to FRS 39
• Changes in your FY 2004 & FY 2005 Annual Report
• Changes in your FY 2005 & FY 2006 Annual Reports
• Changes in your FY 2006 Annual Report
• Changes in your FY 2007 Annual Report
• IFRS News - December 2007 is now available
• Do you really have equity?
• FRS 106 Exploration for and Evaluation of Mineral Resources
• FRS 108 Operating Segments
• IASB publishes Draft Technical Correction 1 Proposed Amendments to IAS 21 - Net Investment In A Foreign Operation
• New risk disclosure requirements in FRS 107
• PwC Illustrative Annual Report 2006: A Guide to drafting your 2006 Annual Report
• PwC Illustrative Annual Report 2007 : A guide to drafting your 2007 Annual Report
• What to look out for beyond FY 2007

• 2004 IFRS Illustrative Corporate Consolidated Financial Statements
• December supplement 2007 : IFRS 7 : Frequently asked questions
• IFRS News - December 2007 is now available
• Proposed financial reporting standards for small and medium-sized entities – a case for simplification?
• The IASB Annual Improvements Process
• World Watch

• Changes in Auditing Standards - The "Whats" and "Why" for Directors and Management
• Listed Companies - Your Continuous Obligations
• Proposed change to SGX Listing Manual - How might they impact you?
• Quarterly reporting: To stay or to go?
• XBRL filing with ACRA - a move forward?

• Challenges ahead
• Financial reporting for SMEs - A case for simplification?
• The Missing Link - How to sharpen up your corporate reporting