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Board Matters Quarterly

Board Matters Quarterly is an Ernst & Young publication that aims to provide you with important information on corporate and financial reporting matters.

Board Matters Quarterly - Issue 11, March 2012 Roundtable on amendment to SGX listing rule 1207 (10) Preparing for AGM Singapore Budget 2012 Hong Kong Budget 2012-13 Regulatory updates Convergence of FRS with IFRS Changes to FRS effective in 2012 and available for early adoption in 2012

Board Matters Quarterly - Issue 10, December 2011 Year-end issues the audit committee should consider Measures to maintain a stable and sustainable property market Ernst & Young’s views on current public policy proposals affecting the audit profession Regulatory updates – Council’s recommendations on the revised Code of Corporate Governance Malaysia Budget 2012 Driving the capital agenda – Boardroom issues New standard on consolidated financial statements introduces new control model Changes to FRS available for early adoption in 2011

Board Matters Quarterly - Issue 9, September 2011 SGX enhances listing rules to strengthen corporate governance practice Thought leadership – Our comments on the proposed revisions to the Code of Corporate Governance Practical issues in identifying related parties Update on regulatory matter Ministry of Manpower (MOM) enhances employment pass (EP) framework Singapore illustrative financial statements Changes to Financial Reporting Standards (FRS) effective in 2011 and available for early adoption in 2011

Board Matters Quarterly - Issue 8, June 2011 Review of the Companies Act and regulatory framework for foreign entities Proposed revisions to the Code of Corporate Governance Proposed changes to the general meeting rules Launch of the guide to sustainability reporting for listed companies Fraud from the perspective of the company and the AC Changes to the definition of related party

Board Matters Quarterly - Issue 7, March 2011 Singapore Budget 2011 Hong Kong Budget 2011-12 Measures to maintain a stable and sustainable property market Be prepared. Equipping the board for the AGM Update on regulatory matters Accounting for acquisition or disposal of equity investment Changes to FRS effective in 2011 and available for early adoption in 2011

Board Matters Quarterly - Issue 6, December 2010 (pdf, 396kb) Effective governance starts at the top – the Board of Directors The Inaugural Singapore Accountancy Convention Update on regulatory matters ICPAS issued guidance on callable term loans ASC issued Financial Reporting Standard for Small Entities Proposed changes in revenue recognition for contracts with customers Changes to FRS effective in 2010

Board Matters Quarterly - Issue 5, September 2010 (pdf, 581kb) Measures to maintain a stable and sustainable property market Guidelines on green reporting Update on regulatory and corporate governance matters Financial Reporting Surveillance Program Guidance to audit committee on evaluation of quality of work performed by external auditors Auditor independence Proposed lease accounting changes Singapore illustrative financial statements – XYZ Holdings (Singapore) Limited

Board Matters Quarterly - Issue 4, June 2010 (pdf, 577kb) Independence Update on regulatory matters Clarified SSA – What do these mean to your audit?

Board Matters Quarterly - Issue 3, March 2010 (pdf, 497kb) Be prepared. Equipping the board for the 2010 AGM Singapore Budget 2010 ESC’s blueprint to reshape Singapore’s economy Update on regulatory matters The potential impact of SGX’s proposed changes on the listing rules in Singapore Impairment reporting – improving stakeholder confidence Changes to Singapore FRS effective in 2010

Board Matters Quarterly - Issue 2, December 2009 (pdf, 403kb) The Monetary Authority of Singapore (MAS) sets up Corporate Governance Council to review Singapore’s Code of Corporate Governance. Update on regulatory matters Meeting today’s financial challenges – preparing for the economic upturn Convertible instruments: what to look out for Changes to Singapore Financial Reporting Standards (FRS) effective in 2009 Financial instruments: update on replacement of International Accounting Standard (IAS) 39

Board Matters Quarterly - Issue 1, September 2009 (pdf, 1mb) Continuing impact of the economic downturn on financial reporting Update on regulatory matters Changes to Singapore Financial Reporting Standards (FRS) effective in 2009 Developments in accounting for financial instruments Changes to accounting for business acquisitions Changes to auditing standards - the Clarity project

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