P2 Singapore Examinable
Documents December
2014 and June 2015
FINANCIAL REPORTING
NOTE: As from the December 2014 sitting, there
will no longer be a Singapore adapted version of
paper F7.
Knowledge of new examinable regulations issued by
31st August will be required in examination
sessions being held in the following exam year.
FRS 1
FRS 2
FRS 7
FRS 8
FRS 10
FRS 11
FRS 12
FRS 16
FRS 17
FRS 18
FRS 19
FRS 20
FRS 21
FRS 23
FRS 24
FRS 27
FRS 28
FRS 32
FRS 33
FRS 34
FRS 36
FRS 37
FRS 38
FRS 39
FRS 40
FRS 41
FRS 101
FRS 102
FRS 103
(revised)
FRS 105
FRS 107
FRS 108
FRS 110
Documents may be examinable even if the effective
date is in the future.
The documents listed as being examinable are the
latest that were issued prior to 31st August 2013
and will be examinable in December 2014 and
June 2015 examination sessions.
The study guide offers more detailed guidance on
the depth and level at which the examinable
documents will be examined. The study guide
should be read in conjunction with the examinable
documents list.
Title
Singapore Financial Reporting Standards (FRSs)
Presentation of Financial Statements
Inventories
Statement of Cash Flows
Accounting Policies, Changes in Accounting Estimates and Errors
Events after the Reporting Period
Construction Contracts
Income Taxes
Property, Plant and Equipment
Leases
Revenue
Employee Benefits
Accounting for Government Grants and Disclosure of Government Assistance
The Effects of Changes in Foreign Exchange Rates
Borrowing Costs
Related Party Disclosures
Separate Financial Statements
Investments in Associates and Joint Ventures
Financial Instruments: Presentation
Earnings per Share
Interim Financial Reporting
Impairment of Assets
Provisions, Contingent Liabilities and Contingent Assets
Intangible Assets
Financial Instruments: Recognition and Measurement
Investment Property
Agriculture
First-time Adoption of Financial Reporting Standards
Share-based Payment
Business Combinations
Non-Current Assets Held for Sale and Discontinued Operations
Financial Instruments: Disclosures
Operating Segments
Consolidated Financial Statements
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FRS 111
FRS 112
FRS 113
IFRS for SMEs
Joint Arrangements
Disclosure of interests in Other Entities
Fair Value Measurement
IFRS for Small and Medium sized Entities
Practice Stmt
Other Statements
The Conceptual Framework for Financial Reporting
Management Commentary
EDs, Discussion Papers and Other Documents
ED2013/3
ED 2010/06
ED 2013/6
ED 2012/2
ED/2012/3
ED/2012/6
ED/2012/7
DP
Financial Instruments: Expected credit losses
Revenue from contracts with customers
Leases
Annual Improvements to IFRSs 2011-2013
Equity Method: Share of other net asset changes
Sale or contribution of assets between an investor and its associate or joint venture
Acquisition of an interest in a joint operation
A review of the Conceptual Framework for Financial Reporting
IFRS 9
Draft
IASB-issued documents
Financial Instruments
IFRS 9 – Chapter 6 -Hedge Accounting
IIRC issued documents
Consultation Draft of the International <IR> Framework
Note
The accounting of financial assets and financial liabilities is accounted for in accordance with
IFRS 9 to the extent that this standard was in issue as at 31 August 2013. For any elements
of the study guide deemed as examinable and not covered by IFRS9, these elements should be
dealt with by studying IAS39.
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