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To meet the increasing demands of regulatory and legal requirements,  we offer training services to help companies understand and comply with the latest changes in IFRS and FRS. In particular, 2018 will see significant amendments to the accounting standards coming into effect for FRS 115 Financial Contracts from Customers, FRS 109 Financial Instruments and the new FRS 116 Leases.

On 15 December 2016, ASC has reminded the directors and chief financial officers for the following FRS issued:


In light of the increased requirements for the following industries in focus, we can also customise FRS 115 training to suit your operations:

  • Telecom

  • Real Estate

  • Software Development

  • Manufacturers (Contract Manufacturers)

Focused training on FRS 109 Financial Instruments and the new FRS 116 Leases are also available. Please get in touch to discuss how we may assist with your training needs.

Financial Reporting Standard
Mandatory Effective Date
FRS 109 Financial Instruments
1 January 2018
FRS 115 Revenue Contracts from Customers
1 January 2018
FRS 116 Leases
1 January 2019
Kon Yin Tong (No Background).png

Partner (Professional Standards & Assurance)


Kon Yin Tong (No Background).png

Director (Professional Standards and Assurance)


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