{"id":9661,"date":"2015-12-15T18:22:12","date_gmt":"2015-12-15T10:22:12","guid":{"rendered":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/?p=9661"},"modified":"2026-09-02T13:48:10","modified_gmt":"2026-09-02T05:48:10","slug":"areas-of-review-focus-for-fy2015-financial-statements","status":"publish","type":"post","link":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/accounting\/areas-of-review-focus-for-fy2015-financial-statements\/","title":{"rendered":"Areas of Review Focus for FY2015 Financial Statements"},"content":{"rendered":"

Financial Reporting Practice Guidance No.2 of 2015<\/h2>\n

ACRA has issued Practice Guidance No. 2 of 2015 which highlights the ten areas of review focus under the Financial Reporting Surveillance Programme (FRSP) for FY2015
\nFinancial Statements<\/a>. The practice guidance serves to guide directors and other financial statements preparers on some of the areas of potential misstatements in the financial statements, such as the impairment assessment of long-life assets, the breach(es) of borrowing covenants, the impact from foreign currency movements, and the control assessment over investees.<\/p>\n

Please click here<\/a> for information.<\/p>\n","protected":false},"excerpt":{"rendered":"

Financial Reporting Practice Guidance No.2 of 2015 ACRA has issued Practice Guidance No. 2 of 2015 which highlights the ten areas of review focus under the Financial Reporting Surveillance Programme (FRSP) for FY2015 Financial Statements. The practice guidance serves to guide directors and other financial statements preparers on some of the areas of potential misstatements…<\/p>\n","protected":false},"author":57,"featured_media":9714,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[66],"tags":[],"class_list":["post-9661","post","type-post","status-publish","format-standard","has-post-thumbnail","category-accounting","category-66","description-off"],"_links":{"self":[{"href":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/wp-json\/wp\/v2\/posts\/9661","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/wp-json\/wp\/v2\/users\/57"}],"replies":[{"embeddable":true,"href":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/wp-json\/wp\/v2\/comments?post=9661"}],"version-history":[{"count":2,"href":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/wp-json\/wp\/v2\/posts\/9661\/revisions"}],"predecessor-version":[{"id":107927,"href":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/wp-json\/wp\/v2\/posts\/9661\/revisions\/107927"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/wp-json\/wp\/v2\/media\/9714"}],"wp:attachment":[{"href":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/wp-json\/wp\/v2\/media?parent=9661"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/wp-json\/wp\/v2\/categories?post=9661"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.3ecpa.com.sg\/wp-json\/wp\/v2\/tags?post=9661"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}