Acc3704 ^new^ May 2026

This course is designed for students aiming to become Singapore Chartered Accountants and focuses on complex financial accounting issues, particularly group accounting and consolidation. Key Topics Covered

• Fix: Always do the "Current tax reconciliation" (Accounting profit to Taxable income) as a separate working.

: Preparing consolidated financial statements at the date of acquisition and in subsequent periods. This includes managing fair value adjustments, deferred taxes, and non-controlling interests. Group Accounting : Detailed procedures for accounting for subsidiaries (control), associates (significant influence, typically 20-50% voting power), and joint arrangements Foreign Currency Accounting acc3704

Prescribed Textbook: Advanced Financial Accounting — An IFRS Standards Approach (4th edition) by Pearl Tan, Lim Chu Yeong, and Kuah Ee Wen. This course is designed for students aiming to