A Practical Reporting Course for Accountants and Finance Teams
Learn to apply IFRS and Singapore reporting standards to decisions at work. Practise calculations, journal entries and financial-statement review with experienced faculty, clear workbooks and feedback on your work.
Who Should Attend?
Accountants, finance managers, financial controllers, auditors and professionals preparing or reviewing reporting for Singapore entities and regional groups. Basic accounting knowledge is recommended; ask us for a foundation plan if you are new to accounting.
What Will You Be Able to Do?
Explain a treatment, prepare its working, record the entries and identify the effect on the financial statements. You will also practise reviewing assumptions, spotting errors and identifying where further judgement is needed.
Practical IFRS, CertIFR or DipIFR: Which Route Fits Your Goal?
| Route | Choose this for |
|---|---|
| Practical IFRS / SFRS(I) Course | Applying standards at work through calculations, journal entries, reporting exercises and trainer feedback. |
| ACCA CertIFR | A broad IFRS introduction with an ACCA certificate assessment. |
| ACCA DipIFR | A deeper IFRS diploma and exam route for candidates meeting ACCA’s entry requirements. |
| IFRS 18 & FRS 118 Workshop | Focused preparation for presentation, disclosure and implementation changes. Ask about a team workshop. |
| Singapore CA / ACCA / US CPA | A broader professional-accountancy pathway, with different qualification and licensing requirements. |
This practical course awards an EduDelphi Certificate of Training. CertIFR and DipIFR are separate ACCA qualifications; the routes are not interchangeable.
Budget independent workbook and LMS practice alongside live tuition. The course focuses on selected reporting areas rather than every IFRS standard.
Practical IFRS Course Topics
Follow the accounting decision from the relevant standard to the calculation, journal entry and reporting consequence. Each topic includes worked examples and practice.
1. Singapore Frameworks & Reporting FundamentalsIdentify the framework and review presentation and cash-flow issues.
Understand IFRS, SFRS(I), FRS and the role of entity and group-reporting requirements. Review financial-statement presentation, notes, materiality and cash-flow classification under IAS 7 and relevant Singapore references.
Your practice: prepare a framework map and annotate a short reporting extract.
2. Revenue & Contract AccountingPrepare a revenue working and explain when income is recognised.
Apply IFRS 15 to performance obligations, transaction price, allocation and timing. Work through equipment-and-service contracts, advance payments and the assumptions that change a conclusion.
Your practice: calculate an allocation, prepare journal entries and explain the remaining contract liability.
3. Leases & Asset AccountingBuild a lease schedule and connect it with the statements.
Work through selected lessee accounting under IFRS 16: lease liabilities, right-of-use assets, interest and depreciation. Connect asset measurement and useful-life assumptions with the related reporting entries.
Your practice: complete a simple lease working and identify its financial-statement effects.
4. Financial Instruments & Credit LossesUnderstand classification and calculate a simple receivables loss allowance.
Build a practical foundation in IFRS 9 classification and measurement. Apply expected credit loss thinking to trade receivables, including historical information, current conditions and reasonable forward-looking adjustments.
Your practice: prepare and explain a receivables provision matrix. Complex hedging and specialist bank instruments require a separate scope.
5. Impairment, Provisions & Deferred TaxCalculate a basic adjustment and explain the judgement behind it.
Use IAS 36 to consider impairment indicators and recoverable amounts. Connect IAS 37 provisions with recognition and uncertainty, and IAS 12 deferred tax with simple temporary differences.
Your practice: prepare impairment and tax-basis workings, record adjustments and explain key assumptions.
6. Control & Group ReportingAssess control and work through basic group adjustments.
Understand control and influence, group-reporting instructions and common intercompany adjustments. Work through introductory consolidation issues using an explained reporting bridge.
Your practice: write a short control assessment and identify adjustments. Advanced acquisitions and complex group structures can be covered through focused corporate training.
7. Integrated Reporting Review & Current ChangesBring the topics together in a reporting exercise with feedback.
Review a mini reporting pack, identify errors, support your treatments and explain the next steps. Introduce IFRS 18 presentation changes and the relevant Singapore reporting context.
Your practice: submit an annotated reporting exercise, receive individual faculty feedback and revise your work.
Company workshops can focus on selected standards, reporting problems or year-end priorities. This is a practical EduDelphi course outline, not the ACCA DipIFR exam syllabus.
What Your EduDelphi Course Includes
Live expertise, extensive learning resources and practical feedback in one supported course.
Live Teaching & Recordings
Learn with faculty, ask questions and revisit explanations through recorded teaching.
Reporting Workbooks
Use original Excel workings, reporting exercises, journal examples and explained solutions.
Extensive LMS Resources
Study with licensed learning materials, notes, mind maps, infographics, glossary, checklists and much more.
Practice & Review
Work through topic exercises and an integrated reporting case. Compare your reasoning with detailed explanations.
Trainer & AI Study Support
Get individual feedback on submitted work and live doubt-clearing. Use the AI study assistant to explain concepts and find relevant resources.
Training Certificate
Receive an EduDelphi Certificate of Training recording your attended learning hours and course objectives.
Your LMS: Learn, Practise, Improve
Learn
Start with clear teaching, recordings, notes and visual explanations. Use study support when a concept needs more explanation.
Practise
Complete calculations, journal entries and reporting exercises. Check both your working and the assumptions behind it.
Improve
Review explanations and trainer feedback, correct mistakes and focus your next practice on weaker areas.
IFRS, SFRS(I) and FRS in Singapore
IFRS provides international accounting principles. Singapore issues its own reporting frameworks, including SFRS(I), FRS and SFRS for Small Entities. The applicable framework depends on the entity’s requirements—not simply its location.
We explain relevant Singapore references alongside the accounting treatment, so you can connect what you learn with your organisation’s reporting work and group instructions. Consult ACRA’s guide to accounting standards for the current framework and applicability information.
| Topic | IFRS reference | SFRS(I) reference | FRS reference |
|---|---|---|---|
| Revenue | IFRS 15 | SFRS(I) 15 | FRS 115 |
| Leases | IFRS 16 | SFRS(I) 16 | FRS 116 |
| Impairment | IAS 36 | SFRS(I) 1-36 | FRS 36 |
These examples help you find the relevant standard. Check the applicable edition, requirements and effective dates for your entity.
Preparing for IFRS 18
IFRS 18 is effective for annual reporting periods beginning on or after 1 January 2027, with early application permitted. This course introduces the presentation changes; teams needing detailed implementation work can request a focused workshop. See the IFRS Foundation’s IFRS 18 reference and the applicable Singapore-issued requirements.
For focused presentation, MPM and transition practice, explore our IFRS 18 & FRS 118 workshop.
Learn with Experienced Accounting and Reporting Faculty
Practical financial-reporting experience, clear explanations and feedback on your workings.
Shyam Sarrof
CPA (USA), CMA (USA), ACA, ACMA, CS, CFA, ACTM, MBA, B.Com (H)
22+ Years in Financial Reporting, Audit, Finance & Advisory
Shyam brings more than 22 years of experience across financial reporting, audit, controls, finance and business advisory into IFRS training. For professionals in Singapore, he connects IFRS requirements with the realities of listed companies, regional headquarters, multinational groups, financial institutions and complex corporate reporting environments.
His sessions focus on the practical application of standards including IFRS 15, IFRS 16, IFRS 9, IAS 12, IAS 36, IAS 37, IAS 7 and IFRS 18, helping learners understand not just the accounting treatment, but the business judgement behind recognition, measurement, presentation and disclosure.
Shyam is particularly strong at working through financial statements, reporting adjustments, judgement areas and real business scenarios, making the course highly relevant for finance managers, accountants, auditors and reporting professionals in Singapore.
Avijit Goswami
CPA (USA), CMA (USA), FCS, FCMA, LLB, CFA, M.Com
Senior IFRS, Financial Reporting & Professional Training Faculty
Avijit brings a strong combination of accounting, finance, legal interpretation and financial-reporting expertise to IFRS training. His approach is highly structured, helping learners move from the wording of a standard to the journal entries, calculations, disclosures and reporting consequences that follow.
For Singapore learners, Avijit works extensively with IFRS/SFRS(I)-aligned reporting situations, including revenue, leases, financial instruments, impairment, provisions, deferred tax, cash-flow reporting and presentation of financial statements.
His sessions use worked examples, financial-statement extracts, adjustment exercises and case-based discussions, helping both newer professionals build a strong IFRS foundation and experienced finance teams strengthen their review, interpretation and application skills.
Choose How You Learn in Singapore
Learn in a classroom, join live online or arrange a plan for your role and team.
Singapore Classroom
Discuss workings in person with faculty. Our Raffles City Tower office is a teaching venue, with further classroom arrangements available across Singapore.
Live Online
Join interactive teaching, ask questions and practise reporting decisions. Revisit explanations through recordings.
Private 1:1
Focus on your starting knowledge, work responsibilities and the reporting areas you need to strengthen.
Supported Self-Paced
Use recorded teaching and organised LMS resources with faculty support and feedback. This is separate from the 28-hour live course.
Focused Workshops
Address revenue, leases, impairment, credit losses, group reporting or a specific year-end learning need.
Corporate & Blended
Arrange private company cohorts, onsite training, classroom, live online or blended delivery.
Corporate IFRS & Singapore Financial Reporting Training
Build clearer, more consistent reporting decisions across your finance team.
Arrange a full programme, year-end reporting review, group-reporting workshop, focused standards clinic or management update. We adapt the learning to your team’s roles, reporting framework and priorities.
- Company-relevant examples and practical reporting workbooks.
- Exercises covering calculations, entries, assumptions and review.
- Trainer feedback and a clear set of next learning steps.
- Singapore onsite, private classroom, live online and blended formats.
Start with your needs, agree the scope, practise relevant work and review the results. With your approval, training can use anonymised company examples. It supports learning; it is not an audit opinion on your financial statements.
Explore our wider corporate training in Singapore for other team development needs.
A Worked Reporting Example: Equipment and Support Revenue
See the kind of calculation and explanation you practise during the course.
A Singapore distributor receives S$120,000 in advance for equipment and twelve months of support. Assume they are distinct obligations, standalone prices are S$100,000 and S$20,000, equipment control transfers on 1 July and support is provided evenly from that date. The reporting date is 31 December. Ignore tax and financing for this example.
| Working | Calculation | At 31 December |
|---|---|---|
| Equipment allocation | S$120,000 × 100,000 ÷ 120,000 | S$100,000 revenue when control transfers |
| Support allocation | S$120,000 × 20,000 ÷ 120,000 | S$20,000 allocated to twelve months |
| Support delivered | S$20,000 × 6 ÷ 12 | S$10,000 support revenue |
| Total revenue | S$100,000 + S$10,000 | S$110,000 |
| Support still owed | S$20,000 − S$10,000 | S$10,000 contract liability |
See the journal entries and review question
Advance receipt: debit cash S$120,000; credit contract liability S$120,000.
Equipment transfer: debit contract liability S$100,000; credit equipment revenue S$100,000.
Six months of support: debit contract liability S$10,000; credit support revenue S$10,000.
Review question: would the conclusion change if equipment and support were not distinct, or if the support was not delivered evenly? Explain the facts first rather than applying the calculation blindly.
What this demonstrates: the course connects the assumption, calculation, journal and reporting result. Your workbook practice extends this approach to other reporting topics, with explanations and trainer feedback.
IFRS Course Fees in Singapore
Request Your SGD Quotation
Choose classroom, live online, private, corporate or supported self-paced learning. Your quotation explains the selected course, learning resources and faculty support.
Instalment options are available. For team training, tell us your roles, learning objectives and preferred delivery format.
Training Certificate & Employer Sponsorship
This practical course provides an EduDelphi Certificate of Training, not an ACCA DipIFR or CertIFR award. There is no separate qualification exam required for this course.
Employer sponsorship is welcome. We can provide the course outline, objectives, quotation and enrolment documents for your company’s approval process.
Your certificate records attended hours and learning objectives. Acceptance for professional-development or CPE records depends on your professional body’s requirements.
IFRS Training Questions
Who is this IFRS course for?
It is for accountants, auditors, finance managers and reporting teams who want to apply accounting standards at work. Basic accounting knowledge is recommended. If you are new to accounting, ask us about a suitable foundation plan.
What is the difference between this IFRS course, ACCA CertIFR and DipIFR?
EduDelphi’s practical course focuses on applying standards at work, with reporting exercises, workbooks and trainer feedback. It awards an EduDelphi Certificate of Training. ACCA CertIFR offers a broad IFRS introduction and certificate assessment. ACCA DipIFR is a more detailed diploma and exam route with entry requirements. Choose according to whether you need workplace skills, an introductory certificate or a deeper qualification.
Does Singapore use IFRS or SFRS(I)?
Singapore uses Singapore-issued reporting frameworks, including SFRS(I), FRS and SFRS for Small Entities. SFRS(I) is aligned with IFRS Accounting Standards, but not every entity uses SFRS(I). The applicable framework depends on the entity’s reporting requirements. Check ACRA’s accounting standards guidance and your group reporting instructions.
What is the difference between IFRS, SFRS(I) and FRS?
IFRS Accounting Standards are issued by the International Accounting Standards Board. SFRS(I) is Singapore’s IFRS-aligned framework; FRS is another Singapore-issued framework. Related standards can have different numbering and applicable requirements. For example, revenue is covered by IFRS 15, SFRS(I) 15 and FRS 115. Our course connects the relevant references with practical accounting treatments.
What changes under SFRS(I) 18 from 1 January 2027?
SFRS(I) 18 replaces SFRS(I) 1-1 for annual reporting periods beginning on or after 1 January 2027, with early application permitted. It introduces defined profit-or-loss categories and required subtotals, disclosures about management-defined performance measures, and clearer grouping of financial information. It is mainly a presentation and disclosure change—not a replacement of all recognition and measurement rules. Entities using FRS should assess FRS 118. See ACRA’s announcement and explore our IFRS 18 & FRS 118 workshop for detailed presentation, MPM and transition practice.
Does the course cover Singapore reporting standards?
Yes. We explain relevant SFRS(I) and FRS references alongside IFRS concepts and discuss framework selection. Not every Singapore entity uses the same framework; check the applicable requirements and group instructions.
What practical work will I do?
You will practise calculations, journal entries, financial-statement extracts and reporting review. Topic exercises build towards an integrated reporting exercise with individual faculty feedback. Workbooks and explained solutions support your independent practice.
Can I attend classroom training in Singapore?
Yes. Singapore classroom, live online, private 1:1, corporate onsite and blended options are available. Our office is at 250 N Bridge Rd, Raffles City Tower, Singapore 179101. Classroom arrangements can also be made elsewhere across Singapore.
Can I study self-paced with trainer support?
Yes. Supported self-paced learning includes recorded teaching, organised LMS resources and faculty support. Ask for a plan matched to your work and learning needs. The advertised 28 live hours apply to the instructor-led course, not recorded playback.
Does the course cover IFRS 18?
It introduces IFRS 18 presentation changes and their reporting context. Teams needing detailed transition and implementation practice can request a focused workshop. IFRS 18 applies to annual reporting periods beginning on or after 1 January 2027, with early application permitted.
What certificate will I receive?
You receive an EduDelphi Certificate of Training recording your attended learning hours and course objectives. It is not an ACCA or IFRS Foundation qualification. Check your professional body’s rules if you want to record the learning towards CPE or professional development.
Can my employer sponsor or customise the course?
Yes. We provide course and enrolment documents for employer approval, and can customise team training around reporting roles, selected standards and company-relevant cases. Private classroom, onsite, live online and blended arrangements are available.
Explore more accounting courses in Singapore, including ACCA tuition and US CPA preparation, if your goal is a broader professional qualification.
Request Your IFRS Course Plan
Tell us what you need to apply at work and how you prefer to learn. We will share the course outline, included resources, Singapore study options and SGD tuition. For team training, tell us the reporting topics you want to strengthen.
EduDelphi Singapore
250 N Bridge Rd, Raffles City TowerSingapore 179101
+65 3106 5553
[email protected]
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