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Relevant bibliographies by topics / Accounting Standards Singapore

Academic literature on the topic 'Accounting Standards Singapore'

Author: Grafiati

Published: 10 December 2022

Last updated: 28 January 2023

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Journal articles on the topic "Accounting Standards Singapore"

1

Kwok, Winston, and Yew Kee Ho. "Singapore Airlines: Accounting for Income Taxes." Asian Case Research Journal 06, no. 02 (December 2002): 241–54. http://dx.doi.org/10.1142/s0218927502000221.

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Singapore Airlines: Accounting for Income Taxes. A proposed standard on accounting for income taxes would affect the bottomline figures of many companies in Singapore, including a major international company, Singapore Airlines Ltd (SIA). Students have to assume the role of a financial analyst who would have to assess the impact of the change. This is a case that introduces some of the more contentious issues relating to deferred taxes and can be used in intermediate or advanced accounting courses, M.B.A. or executive programs, and courses in financial statement analysis. The objectives of the case are threefold. First, it helps students understand better the conceptual issues associated with deferred taxes. Secondly, it requires students to assess the impact of the proposed accounting changes on key financial figures and ratios. Thirdly, it engages the student to discuss the strategic implications of accounting standards on taxes in relation to management's ability to manage their bottomline numbers.

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2

Christian, Natalis, Friendty Friendty, Alfredo Crisitiano, Angellyn Lim, and Uci Sufikat Maskat. "PERKEMBANGAN AKUNTANSI SINGAPURA SERTA ANALISIS FINANCIAL SHENANIGANS PADA BLUMONT GROUP LTD." Jurnal Ilmiah Akuntansi dan Bisnis 6, no. 1 (August 3, 2021): 84–95. http://dx.doi.org/10.38043/jiab.v6i1.3069.

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The development of accounting is related to manipulating financial performance. Accounting includes organizations, certification profession, and financial reporting standards in that country. Financial shenanigans is an action planned to manipulate the financial performance of a company which consists of seven categories. This article describes a comparison between the development of accounting for Indonesia and Singapore, and an analysis of seven financial shenanigans in manipulating financial performance Blumont Group Ltd, a business service company located in Singapore, where was involved in a case of very high new share price manipulation with two listed Singapore companies, Asiasons Capital Ltd and LionGold Corp Ltd in 2013. The research method explains based on facts in Singapore and the financial statements 2016-2020 of Blumont Group Ltd. The results explain that there isn’t evidence that the Blumont Group Ltd company does shenanigans one, two, four, five, six and seven, but was found to practice shenanigans three. Keyword: The development of accounting, Financial Shenanigan, Singapore, Indonesia, Manipulation.

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Tan, Khee Giap, Hui Yin Chuah, and Nguyen Trieu Duong Luu. "A case study on Malaysia and Singapore." Competitiveness Review: An International Business Journal 28, no. 2 (March 19, 2018): 172–93. http://dx.doi.org/10.1108/cr-09-2017-0062.

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Purpose Malaysia and Singapore had parted more than five decades ago. Much of the existing literature concerned about the bilateral ties between two economies focusing on the political economy perspective. This paper aims to provide insights on the economic development and prospects of Malaysia and Singapore at the national level. In addition, this paper also makes a pioneering attempt at conducting a comprehensive comparative analysis between Malaysia and Singapore at the city level. Design/methodology/approach This paper offers a case study of Malaysia and Singapore by assessing their national economic competitiveness, urban standards of living and quality of life. The paper leverages on a series of indices such as the competitiveness index for ASEAN-10, the cost of living, wages and purchasing power of ordinary residents, as well as the liveable cities index to perform the analysis. Findings In terms of national competitiveness, the analysis shows that Singapore and Malaysia have been leading the ASEAN region from 2000 onwards, being the top- and second-ranked, respectively. Malaysia still lags Singapore in several aspects such as attractiveness to foreign investors and standard of living, education and social stability despite insignificant differences in the ranking. City-level analysis shows that the cost of living in Singapore is almost double of that in Kuala Lumpur, although living in Singapore is more affordable owing to the higher wage rate received by the ordinary citizens. Originality/value This paper contributes to the literature in several ways. First, this paper assesses economic development in Singapore and Malaysia instead of focusing on cross-straits relations. Second, the study reflects the view that the improvement of standards of living and quality of life for ordinary residents is paramount to economic development. The competitiveness index and city-level benchmarks used in the paper reflect the standards of living and the quality-of-life dimensions. Third, the focus on city-level analysis in addition to conventional national-level analysis helps to provide policymakers with practical policy implications against the backdrop of rapid urbanisation.

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Sugiri, Slamet, and Retno Yuni Nur Susilowati. "KUALITAS INFORMASI AKUNTANSI SEKTOR INDUSTRI SEBELUM DAN SELAMA PANDEMI COVID-19: STUDI NEGARA-NEGARA ASEAN." Jurnal Akuntansi dan Keuangan 26, no. 2 (July 30, 2021): 1–8. http://dx.doi.org/10.23960/jak.v26i2.274.

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The purpose of this paper is to examine the effect of the Covid-19 pandemic on the quality of accounting information in terms of accrual quality and value relevance. This study uses a sample of companies listed on stock exchanges in five ASEAN countries, Indonesia, Malaysia, the Philippines, Singapore, and Thailand, for the period 2009-2020. OLS pooled regression model was estimated with panel data. The results showed that the COVID-19 pandemic impacted earnings quality, but not on value relevance of accounting information quality. Enforcement of accounting and auditing standards can reduce the impact of the COVID-19 pandemic in improving earnings quality. However, investor protection is not adequate to improve the quality of accounting information during the COVID-19 pandemic.

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5

Liao, Longhui, Evelyn Teo Ai Lin, and Sui Pheng Low. "Assessing building information modeling implementation readiness in building projects in Singapore." Engineering, Construction and Architectural Management 27, no. 3 (October 14, 2019): 700–724. http://dx.doi.org/10.1108/ecam-01-2019-0028.

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Purpose The purpose of this paper is to identify critical non-value adding (NVA) building information modeling (BIM) implementation activities in current building project delivery process, develop a BIM implementation readiness (BIMIR) evaluation model, and assess BIMIR statuses in building projects in Singapore. Design/methodology/approach A questionnaire survey and four post-survey interviews were conducted in Singapore. A fuzzy synthetic evaluation approach was adopted in the model development. Findings In total, 38 out of 44 NVA BIM implementation activities were deemed critical and used in the proposed model, among which “lack of involvement by contractors to contribute site knowledge” in the design development phase was ranked top. This model was validated in five projects. It was found that most of 73 surveyed building projects were in a low BIMIR status and the assessment results were consistent with current industry practices of BIM implementation in Singapore. Research limitations/implications There may be geographical limitation on the identification of the critical NVA BIM implementation activities. However, because BIM mandate spreads globally, the findings can help overseas project teams customize their own NVA activities and evaluation models. Practical implications As BIM implementation is mandated in Singapore, BIMIR evaluation helps local project teams identify weak areas of their BIM implementation activities and prioritize resources to enhance those areas. Originality/value No tool has been developed for evaluating BIMIR at the project level in the construction industry in Singapore or at large in Asia. Four BIMIR statuses are defined, which are consistent with Singapore’s BIM guidelines and standards.

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Zhang, Zhe, Zhi Ye Koh, and Florence Ling. "Benchmarking contractors’ financial performance: case study of Singapore." Journal of Financial Management of Property and Construction 25, no. 2 (March 16, 2020): 183–99. http://dx.doi.org/10.1108/jfmpc-03-2019-0024.

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Purpose This study aims to develop benchmarks of the financial performance of contractors and a decision support tool for evaluation, selection and appointment of contractors. The financial benchmarks allow contractors to know where they are relative to the best-performing contractors, and they can then take steps to improve their own performance. The decision support tool helps clients to decide which contractor should be awarded the project. Design/methodology/approach Financial data between 2013 and 2015 of 44 Singapore-based contractors were acquired from a Singaporean public agency. Benchmarks for Z-score and financial ratios were developed. A decision tree for evaluating contractors was constructed. Findings This study found that between 57% and 64% of contractors stayed in the financially healthy zone from 2013 to 2015. Ratios related to financial liabilities are relatively bad compared with international standards. Research limitations/implications The limitation is that the data is obtained from a cross-sectional survey of contractors’ financial performance in Singapore over a three-year period. Regarding the finding that ratios relating to financial liabilities are weak, the implication is that contractors need to reduce their financial liabilities to achieve a good solvency profile. Contractors may use the benchmarks to check their financial performances relative to that of their competitors. To reduce financial risks, project clients may use these benchmarks to examine contractors’ financial performance. Originality/value This study provides benchmarks for contractors and clients to examine the financial performance of contractors in Singapore. A decision tree is provided to aid clients in making decisions on which contractors to appoint.

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Tan, Margaret, Chu Keong Lee, Wai Chong Chan, Su Haw Koh, and Sugihardjo Sugihardjo. "A study of interlocking directorships among mainland Chinese companies listed on the SGX." Corporate Ownership and Control 6, no. 4 (2009): 210–17. http://dx.doi.org/10.22495/cocv6i4c1p5.

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The objective of this paper is to understand the extent of inter-locking directorates among mainland Chinese companies listed on the Singapore Exchange (SGX). This study also seeks to understand if these mainland Chinese companies were different from those Chinese companies in Singapore in terms of the social network structure of its board of directors. It has been well known and indeed as part of the Chinese culture, the concept of quanxi or social networking is important. However, in the context of corporate governance, the concern is if too many directors are interlocked, will the concept of quanxi be counterproductive in the practice of attaining high standards of governance of the listed companies.

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8

Fadilah, Haqi. "Environmental Accounting Disclosure in ASEAN Countries." Indonesian Accounting Review 7, no. 1 (August 25, 2017): 107. http://dx.doi.org/10.14414/tiar.v7i1.1095.

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This study aims to determine whether there is a difference between the scores of country-based environmental accounting disclosure (in the ASEAN region) and industrybased environmental accounting disclosure (in real estate, forest/agriculture, consumer goods, hospitals, energy, and chemicals/pharmaceuticals). The research method used is One-Way ANOVA difference test. The results show that there is a difference in the scores of country-based environmental accounting disclosure. The difference is between Indonesia and Singapore and between Indonesia and the Philippines. Furthermore, there is no significant difference in the scores of industry-based environmental accounting disclosure, as well as when viewed from each of ASEAN countries. Each country needs to have more stringent regulations and policies to require each company to present the environmental accounting disclosure in the annual report or sustainability report as a form of corporate legitimacy to the public. In addition, there should be a revision of the nature of the environmental accounting disclosure in the financial accounting standards, from voluntary to mandatory. It is intended that every company of various types of industries really pay attention to the environmental impact problems arising from its operational activities.

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Joshi, Mahesh, Prem W. Senarath Yapa, and Diane Kraal. "IFRS adoption in ASEAN countries." International Journal of Managerial Finance 12, no. 2 (April 4, 2016): 211–40. http://dx.doi.org/10.1108/ijmf-04-2014-0040.

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Purpose – The purpose of this paper is to examine the perceptions of professional accountants from three countries from the Association of South East Asian Nations (ASEAN) in order to evaluate their perceived benefits associated with the adoption of International Financial Reporting Standards (IFRS) in their respective nations as well as the implications of these standards for the accounting and auditing professions in their country of practice. It also explores the extent to which the adoption of IAS/IFRS accounting standards have been supported by the state, media and local professional accounting bodies. Design/methodology/approach – The study uses survey approach to seek perceptions of professional accountants in these three countries with a view to understanding their perceptions regarding the socio-economic issues related to the adoption of the IFRS and role of social institutions. The study also uses appropriate statistical tests for interpretation of the data. Findings – The analysis of the data shows that accounting professionals in Singapore, Malaysia and Indonesia strongly supported IFRS adoption; their opinions did not differ significantly by place of training, experience or professional qualifications. Respondents agreed that their countries benefited economically from harmonisation with global accounting standards. The surveyed accountants believed that pressure from international agencies was instrumental in the adoption of IFRS in the region. The findings also show that governments, the media and professional accounting bodies have supported the adoption, communication and application of IFRS. Originality/value – This is the first study examining the role of social and professional institutions in the adoption of the IFRS and one which also provides an inter-country comparison of accountant’s perspectives on adoption of the IFRS among three ASEAN countries.

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10

Cong, Ling Mei. "Earnings quality and corporate governance bonding." Corporate Ownership and Control 10, no. 2 (2013): 183–94. http://dx.doi.org/10.22495/cocv10i2c1art4.

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The primary objective of this paper is to investigate whether corporate governance bonding is significantly associated with the earnings quality of PRC foreign primary listing firms. By analyzing a base sample of 245 PRC foreign primary listing firms listed on the Hong Kong Stock Exchange (HKEx) or Stock Exchange of Singapore (SGX) in 2010, we find a positive association for our full sample. Additional tests indicate the relationships are stronger for PRC foreign primary listing firms incorporated outside of the PRC. Our findings have implications for various interested parties. For example, our findings suggest international capital market regulators may need to implement policies to ensure closer streamlining of corporate governance standards of PRC foreign primary listing firms and national standards.

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Dissertations / Theses on the topic "Accounting Standards Singapore"

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Diga, Joselito Gaetos. "The feasibility and desirability of pursuing accounting harmonisation in five Asean countries : a study of corporate financial reporting in Indonesia, Malaysia, the Philippines, Singapore and Thailand." Phd thesis, 1996. http://hdl.handle.net/1885/145710.

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Books on the topic "Accounting Standards Singapore"

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Juan, Ng Eng. A practical guide to financial reporting standards, Singapore. 2nd ed. [Singapore]: CCH Asia, 2005.

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Ng, Eng Juan. A practical guide to financial reporting standards, Singapore. Singapore: CCH Asia, 2003.

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Ng, Eng Juan. A practical guide to Singapore financial reporting standard for small entities. [Singapore]: CCH Asia, 2011.

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4

Hye, Lee Meng, and Teoh Hai Yap, eds. Accounting for specialized industries and operations in Singapore. Singapore: Addison-Wesley Pub. Co., 1996.

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5

(Editor), Hai Yap Teoh, and Meng Hye Lee (Editor), eds. Accounting for Specialized Industries and Operations in Singapore: Not for Sale in U.S. Intl Only (Singapore Business Development Series). Addison-Wesley Pub (Sd), 1995.

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6

Juan, Ng Eng, ed. Accounting and disclosure practices of listed companies in Singapore. Singapore: Prentice Hall, 1998.

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Book chapters on the topic "Accounting Standards Singapore"

1

Litz, David R., Shaljan Areepattamannil, and Scott H. Parkman. "Relationships Between Out-of-School-Time Lessons and Academic Performance Among Adolescents in Four High-Performing Education Systems." In Applying Data Science and Learning Analytics Throughout a Learner’s Lifespan, 27–55. IGI Global, 2022. http://dx.doi.org/10.4018/978-1-7998-9644-9.ch002.

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Research into the effects of out-of-school-time mathematics and science lessons on academic performance has thus far proved inconclusive. The relationship between the two requires investigation to elucidate the benefits of these lessons or lack thereof. Using data from the 2009 Program for International Student Assessment (PISA), this study examined the relationship between out-of-school-time mathematics and science lessons and academic performance among 15-year-olds in Hong Kong, China; Korea; Shanghai, China; and Singapore. In light of different cultural contexts, educational standards, and societal norms, and after accounting for gender and family socioeconomic status, which takes into consideration parents' occupational status, years of education, and home possessions, regression analyses revealed inconsistent results across these countries. The study concludes with the implications of the findings and scope for future research, underscoring the need for further investigation that addresses educational disparities in Asia and globally.

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