Upon completion of the Financial Reporting module, Candidates will be able to demonstrate knowledge and apply the Singapore Financial Reporting Standards (SFRS) to produce a complete set of financial statements for an entity. They will also be able to explain and advise on the application of the SFRS, demonstrating appropriate professional judgment in the process.


  • Financial reporting framework
  • Professional ethics in financial reporting
  • Recognition and measurement of assets
  • Recognition and measurement of liabilities
  • Recognition of revenue and expenses
  • Financial assets and financial liabilities
  • Other standards on presentation and disclosure of financial statements
  • Consolidated financial statements
  • Other reporting frameworks and emerging trends


More Information
  • (Local Institution) London School of Business and Finance (LSBF)
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  • Springleaf Tower, 3 Anson Rd, Singapore, Central Region 07, Singapore

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