Publication Type
Magazine Article
Version
publishedVersion
Publication Date
2-2020
Abstract
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.
Discipline
Accounting | Corporate Finance
Research Areas
Corporate Reporting and Disclosure
Publication
IS Chartered Accountant
First Page
1
Last Page
3
ISSN
8521-3426
Publisher
Institute of Singapore Chartered Accountants
Citation
TAN, Pearl Hock-Neo.
An illustrative explanation of changes in ownership interests. (2020). IS Chartered Accountant. 1-3.
Available at: https://ink.library.smu.edu.sg/soa_research/1829
Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-No Derivative Works 4.0 International License.
Additional URL
https://journal.isca.org.sg/2020/01/29/isca-breakfast-talk-an-illustrative-explanation-of-changes-in-ownership-interests/pugpig_index.html