Factors influencing accounting policy choices for FRS 16 and FRS 40 of Singapore listed companies.

• Main Authors: Lim, Sin Lay., Lim, Pei Shan., Lim, Zhiwei.
• Other Authors: Choo Teck Min
• Format: Final Year Project
• Language: English
• Published: 2011
• Subjects: DRNTU::Business::Accounting
• Online Access: http://hdl.handle.net/10356/46477
• Institution: Nanyang Technological University

Due to increased incorporation of fair values into accounting standards in recent years, we would like to investigate the reasons influencing Singapore listed companies’ choice of accounting policies between historical cost and revaluation/fair value model for FRS 16 and FRS 40. The factors that wer...