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P2 Singapore Examinable

Documents September
2016 to June 2017

The documents listed as being examinable are the

latest that were issued by 1 September 2015 and
will be examinable in the September 2016,
December 2016, March 2017 and June 2017
examination sessions.


The study guide offers more detailed guidance on

the depth and level at which the examinable
documents will be examined. The study guide
should be read in conjunction with the examinable
documents list.

Knowledge of new examinable regulations issued by

1 September will be required in examination
sessions being held in the following exam year.
Documents may be examinable even if the effective
date is in the future.

FRS 10
FRS 12
FRS 16
FRS 17
FRS 19
FRS 20
FRS 21
FRS 23
FRS 24
FRS 27
FRS 28
FRS 32
FRS 33
FRS 34
FRS 36
FRS 37
FRS 38
FRS 39
FRS 40
FRS 41
FRS 101
FRS 102
FRS 103
FRS 105
FRS 107
FRS 108
FRS 109
FRS 110
FRS 111

Singapore Financial Reporting Standards (FRSs)
Presentation of Financial Statements
Statement of Cash Flows
Accounting Policies, Changes in Accounting Estimates and Errors
Events after the Reporting Period
Income Taxes
Property, Plant and Equipment
Employee Benefits
Accounting for Government Grants and Disclosure of Government Assistance
The Effects of Changes in Foreign Exchange Rates
Borrowing Costs
Related Party Disclosures
Separate Financial Statements
Investments in Associates and Joint Ventures
Financial Instruments: Presentation
Earnings per Share
Interim Financial Reporting
Impairment of Assets
Provisions, Contingent Liabilities and Contingent Assets
Intangible Assets
Financial Instruments: Recognition and Measurement
Investment Property
First-time Adoption of Financial Reporting Standards
Share-based Payment
Business Combinations
Non-Current Assets Held for Sale and Discontinued Operations
Financial Instruments: Disclosures
Operating Segments
Financial Instruments
Consolidated Financial Statements
Joint Arrangements

FRS 112
FRS 113
FRS 115
SFRS for SEs

Disclosure of interests in Other Entities

Fair Value Measurement
Revenue from Contracts with Customers
SFRS for Small Entities

Practice Stmt

Other Statements
The Conceptual Framework for Financial Reporting
Management Commentary
IIRC issued documents
The International <IR> Framework

ED 2014/6
ED 2014/3
ED 2013/6
ED 2014/4
ED 2014/5
ED 2015/1
ED 2015/3

EDs, Discussion Papers and Other Documents

Disclosure initiative proposed amendments to IAS 7
Recognition of deferred tax assets for unrealised losses
Measuring quoted investments in subsidiaries, joint ventures and associates at
fair value
Classification and measurement of Share-based Payment Trnsactions proposed
amendments to IFRS 2
Classification of Liabilities proposed amendments to IAS 1
A review of the Conceptual Framework for Financial Reporting