An illustrative explanation of changes in ownership interests
The ISCA Breakfast Talk on January 15 brought together 94 members to hear from Dr Pearl Tan, Associate Professor (Education), Singapore Management University. Dr Tan explained and illustrated the principles behind the accounting for changes in ownership interests with and without change in control,...
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Institutional Knowledge at Singapore Management University
2020
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sg-smu-ink.soa_research-28562020-02-28T02:04:44Z An illustrative explanation of changes in ownership interests TAN, Pearl Hock-Neo The ISCA Breakfast Talk on January 15 brought together 94 members to hear from Dr Pearl Tan, Associate Professor (Education), Singapore Management University. Dr Tan explained and illustrated the principles behind the accounting for changes in ownership interests with and without change in control, in Financial Reporting Standard (FRS) 103 Business Combinations and FRS 110 Consolidated Financial Statements. Although the standards are not new, she emphasised that clarity in their principles is essential in group reporting. 2020-02-01T08:00:00Z text application/pdf https://ink.library.smu.edu.sg/soa_research/1829 https://ink.library.smu.edu.sg/context/soa_research/article/2856/viewcontent/ISCA_BREAKFAST_TALK__AN_ILLUSTRATIVE_EXPLANATION_OF_CHANGES_IN_OWNERSHIP_INTERESTS___ISCA_Journal.pdf http://creativecommons.org/licenses/by-nc-nd/4.0/ Research Collection School Of Accountancy eng Institutional Knowledge at Singapore Management University Accounting Corporate Finance |
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Accounting Corporate Finance |
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Accounting Corporate Finance TAN, Pearl Hock-Neo An illustrative explanation of changes in ownership interests |
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The ISCA Breakfast Talk on January 15 brought together 94 members to hear from Dr Pearl Tan, Associate Professor (Education), Singapore Management University. Dr Tan explained and illustrated the principles behind the accounting for changes in ownership interests with and without change in control, in Financial Reporting Standard (FRS) 103 Business Combinations and FRS 110 Consolidated Financial Statements. Although the standards are not new, she emphasised that clarity in their principles is essential in group reporting. |
| format |
text |
| author |
TAN, Pearl Hock-Neo |
| author_facet |
TAN, Pearl Hock-Neo |
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TAN, Pearl Hock-Neo |
| title |
An illustrative explanation of changes in ownership interests |
| title_short |
An illustrative explanation of changes in ownership interests |
| title_full |
An illustrative explanation of changes in ownership interests |
| title_fullStr |
An illustrative explanation of changes in ownership interests |
| title_full_unstemmed |
An illustrative explanation of changes in ownership interests |
| title_sort |
illustrative explanation of changes in ownership interests |
| publisher |
Institutional Knowledge at Singapore Management University |
| publishDate |
2020 |
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https://ink.library.smu.edu.sg/soa_research/1829 https://ink.library.smu.edu.sg/context/soa_research/article/2856/viewcontent/ISCA_BREAKFAST_TALK__AN_ILLUSTRATIVE_EXPLANATION_OF_CHANGES_IN_OWNERSHIP_INTERESTS___ISCA_Journal.pdf |
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