FRS 38: Intangible Assets (CODE A112)

The programme is to facilitate a competent understanding of the principles in FRS 38 and the ability to apply the requirements relating to recognition and measurement of intangible assets and the related disclosures. A foundation to intermediate level programme intended for both Practising and Non-Practising Accountants.

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The Revenue Business Cycle - Processes, Risks & Controls

The ICPAS Financial Reporting Committee Education Sub-Committee is partnering with the Singapore Academy of Law to organise a seminar to equip law professionals with the necessary skills and knowledge to understand key principles in revenue internal controls. All accountants and non-accountants are welcome to attend if you are interested to learn about general business processes and explore how a company can manage, prevent or detect fraud, to mitigate risks throughout the revenue business process.

This seminar would also be useful if you are keen to reinforce your knowledge of internal controls. The seminar will be held on 5 July. Click 'Read more' to register and for more information.  

ICPAS Technical Group Discussion: A Sustainable Development for Businesses- "What Corporate Social Responsibility (CSR) Means to a Finance Professional"

This Technical Group Discussion is aimed at keeping finance professionals who play a highly strategic role relevant to the global trends on business practices and non-financial disclosure in a company's agenda for sustainable development.       
      

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Revenue is used not only by the company’s management but also by various other external stakeholders such as investors and analysts to evaluate the financial performance and assess the risk of the company. Auditors may also use the revenue line item of the auditee’s income statement for audit planning purposes like determining the materiality threshold, risk assessment of the auditee etc. Read more for details.