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
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- (Local Institution) London School of Business and Finance (LSBF)
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