| Consensus No. |
Description |
Download |
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FRSIC
Consensus 1 |
Determination of Substantively Enacted Tax Rate
for Year of Assessment 2008 and Thereafter |
 |
|
FRSIC
Consensus 2 |
Applicable Accounting Standards for MSC Status
Company |
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FRSIC
Consensus 3 |
Is Fixed Deposit Held on Lien for Bank Guarantee
Facilities a
Cash and Cash Equivalent? |
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FRSIC
Consensus 4 |
Accounting treatment for impairment of goodwill
in situation where court approval has been
obtained to write it off against reserve |
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FRSIC
Consensus 5 |
Split of the minimum lease payments between the
land and the building elements |
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FRSIC
Consensus 6 |
Accounting for premium paid for transfer of
listing status in a reverse takeover scenario
(acquisition of the listing status of a company
that was not itself a going concern) |
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FRSIC
Consensus 7 |
Accounting treatment for granting of ESOS by
parent company to subsidiary's employees and
subsequent recharge by the parent |
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FRSIC
Consensus 8 |
Revenue recognition for shipping freight
services companies |
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FRSIC
Consensus 9 |
Accounting for rights issue with free warrants |
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FRSIC
Consensus 10 |
How to compute the majority of the benefits and
risks of Special Purpose Entity (SPE) and what
constitutes the residual interest in the case
where there are different tranches of risks? |
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FRSIC
Consensus 11 |
When a company changes the measurement basis for
its assets which warrants a Prior Year
Adjustment, should the related depreciation
charges be adjusted retrospectively based on the
Revised Definition of Residual Value in
accordance with FRS 116? |
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FRSIC
Consensus 12 |
Sustainable Forest Management Concession
Arrangements. |
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FRSIC
Consensus 13 |
Expenses Permitted to be Written Off
Against the Share Premium Account under
Section 60 of the Companies Act, 1965. |
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| FRSIC Consensus 14 |
Impairment of Investment in Equity Instrument Categorised as Available-for-Sale Financial Asset due to "Significant or Prolonged" Decline in Fair Value |
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| FRSIC
Consensus 15 |
Classification of a Term Loan that Contains a Repayment on Demand Clause by the Borrower |
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| FRSIC Consensus 16 |
Distribution Equalisation in Unit Trust Funds |
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| FRSIC
Consensus 17 |
Development of Affordable Housing |
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