To be good in practice, we shall act stringently and comply with the standards and regulatory requirements. Always bear in mind. That‘s the rule as a professiona.
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See AllPer FRS 109, para 5.1.1, financial assets such as equity instruments shall be initially measured at fair value. And subsequently measured...
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In Singapore FRS 36, paragraph 96 ”The annual impairment test for a cash-generating unit to which goodwill has been allocated may be...
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When there was a judgement made in prior year without concrete evidence of support. The audit should have qualified it. When in...
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