Technical Articles

  Date Title Materials
1September 2021Preparing Interim Financial Statements Under SFRS(I) 1-34https://journal.isca.org.sg/2021/09/11/preparing-interim-financial-statements-under-sfrsi-1-34/pugpig_index.html
2 August 2020 ISCA Breakfast Talk: IFRS 16 Implementation Insights https://journal.isca.org.sg/2020/07/23/isca-breakfast-talk-ifrs-16-implementation-insights/pugpig_index.html
3 July 2020 Goodwill Valuation for Impairment Testing during Recession https://journal.isca.org.sg/2020/06/30/dons-column-goodwill-valuation-for-impairment-testing-during-recession/pugpig_index.html
4 June 2020 Guiding the profession through challenging timeshttps://journal.isca.org.sg/2020/05/28/guiding-the-profession-through-challenging-times/pugpig_index.html
5 May 2020 COVID-19 Technical Resources https://journal.isca.org.sg/2020/04/28/covid-19-technical-resources/pugpig_index.html
6 May 2020 Will Robots Take Over the Accountant’s Job https://journal.isca.org.sg/2020/04/28/dons-column-will-robots-take-over-the-accountants-job/pugpig_index.html
7 April 2020 Rising to the Challenges of Financial Reporting https://journal.isca.org.sg/2020/03/24/rising-to-the-challenges-of-financial-reporting/pugpig_index.html
8 March 2020 Getting the Measure of Cryptoassets https://journal.isca.org.sg/2020/03/09/getting-the-measure-of-cryptoassets/pugpig_index.html
9 April 2019 Singapore Re-affirms commitment to international accounting standard-setting https://journal.isca.org.sg/2019/04/10/singapore-re-affirms-commitment-to-international-accounting-standard-setting/pugpig_index.html
10March 2019 Technical Bite-size guidance: FRS 116 https://journal.isca.org.sg/2019/03/07/technical-bite-size-guidance-frs-116/pugpig_index.html
11 November 2018 Real Property Valuation for Financial Reporting https://journal.isca.org.sg/2018/11/01/real-property-valuation-for-financial-reporting/pugpig_index.html
12 October 2018 Navigating the digital maze of cryptocurrencies https://journal.isca.org.sg/2018/09/21/navigating-the-digital-maze-of-cryptocurrencies/pugpig_index.html
13 February 2018 Better Communication in Financial Reporting https://journal.isca.org.sg/2018/01/23/better-communication-in-financial-reporting/pugpig_index.html
14 January 2018 Micro accounting model: A financial reporting framework for micro entities https://journal.isca.org.sg/2017/12/27/micro-accounting-model-a-financial-reporting-framework-for-micro-entities/pugpig_index.html
15 December 2017 IFRS Convergence 2018 implementation roadmap https://journal.isca.org.sg/2017/11/22/ifrs-convergence-2018-implementation-roadmap/pugpig_index.html
16 December 2017 Sale of uncompleted residential properties in Singapore https://journal.isca.org.sg/2017/11/22/new-revenue-standard-frs-115-2/pugpig_index.html
17 September 2017 ASC-ISCA Roundtable on IASB’s discussion paper: Principles of Disclosure https://journal.isca.org.sg/2017/08/22/asc-isca-roundtable-on-iasbs-discussion-paper-principles-of-disclosure/pugpig_index.html
18 August 2017 Preparing for Full IFRS Convergence in 2018 https://journal.isca.org.sg/2017/07/27/preparing-for-full-ifrs-convergence-in-2018/pugpig_index.html
19 May 2017 Upholding Technical Excellence: Technical Bite-Size https://journal.isca.org.sg/2017/04/27/upholding-technical-excellence/pugpig_index.html
20April 2017 FRS 116 Leases: Diving into the Complex https://journal.isca.org.sg/2017/03/28/frs-116-leases-3/pugpig_index.html
21 December 2016 Financial Instruments, Revenue and IFRS convergence https://journal.isca.org.sg/2016/12/08/financial-instruments-revenue-and-ifrs-convergence/pugpig_index.html
22 September 2016 FRS 116: Leaseshttps://journal.isca.org.sg/2016/08/30/frs-116-leases-2/pugpig_index.html
23 August 2016 FRS 116: Leases
Getting a balanced perspective
https://journal.isca.org.sg/2016/07/27/frs-116-leases/pugpig_index.html
24 March 2016 IFRS 16: Leases
Leases roadmap
https://journal.isca.org.sg/2016/03/08/ifrs-16-leases/pugpig_index.html