Technical Workshop: FRS 21: The Effects of Changes in Foreign Exchange Rates
Dr Pearl Tan
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Dr Pearl Tan has extensive experience in teaching advanced financial accounting in Singapore Management University and previously in Nanyang Technological University. Prior to academia, she has had many years of auditing experience in an international accounting firm. Presently, Dr Tan sits on the Financial Reporting Committee of the Institute of Certified Public Accountants of Singapore and has served as a member of the Working Group (Financial Instruments) of the Accounting Standards Council. She also actively provides feedback on an on-going basis to the International Accounting Standards Board. She has also co-written a textbook, Advanced Financial Accounting, published by McGraw-Hill that deals with complex issues in financial reporting.
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The workshop explains the requirements of Financial Reporting Standard (FRS) 21 and its application through illustrative examples and detailed analysis of the requirements of the standard and hands-on exercises.
Highlights of the workshop include:
• Determinants of the functional currency and the presentation currency
• Scenario analysis relating to functional currency
• Translation of foreign currency transactions and balances of a stand-alone entity
• Re-measurement of financial statements not presented in an entity's functional currency
• Translation of financial statements from an entity's functional currency to a different presentation currency
• Translation and consolidation
• Translation and equity accounting
• Change of functional currency
• Other issues in FRS 21 including impact on cash flow statements
• Hands-on exercises (please bring your calculator)
*enjoy a 10% group discount off Non-Members rate (Minimum 3 staff members)
(CPD Units are only verifiable if the event attended provides skills and/or knowledge relevent to your job or career aspirations.)
For further details please contact ACCA Singapore on 6734 8110 or e-mail info.sg@accaglobal.com