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Full-Text Articles in Accounting

On Business Education In Singapore: The Past, The Present And The Future, Teck Meng Tan, Kwong Sin Leong, Yang Hoong Pang Dec 1999

On Business Education In Singapore: The Past, The Present And The Future, Teck Meng Tan, Kwong Sin Leong, Yang Hoong Pang

Research Collection School Of Accountancy

Examines the developments in business education in Singapore and directions for its development. Post-graduate programs; Status of management education at universities; Broadening of education in Singapore universities.


Instructional Case: Worldwide Shipping Corporation Ltd: Early Or Late Adoption Of A New International Accounting Ssandard?, Pearl Tan, Peter Lee May 1999

Instructional Case: Worldwide Shipping Corporation Ltd: Early Or Late Adoption Of A New International Accounting Ssandard?, Pearl Tan, Peter Lee

Research Collection School Of Accountancy

The management of Worldwide Shipping Corp. Ltd. is confronted with a dilemma when a new international accounting standard on leases is introduced which contains a transitional provision allowing firms to defer implementation for a period of 4 years. Students are required to put themselves in the position of managers who have to weigh the adverse impact of early adoption of the new accounting standard against a responsibility for fair financial reporting. The case aims to provide students with a better understanding of the impact of off-balance sheet transactions on a firm's financial statements. The case requires students to examine implications …