Classification and Measurement of Financial Assets under FRS 109 - Webinar SG 2026

In this webinar, you will develop a comprehensive and systematic understanding of how to classify and measure financial assets under FRS 109 Financial Instruments. You will learn the principles behind these requirements and how to apply them effectively in practice. The session will guide you through decision flowcharts, provide clear explanations, and practical examples that illustrate real-world scenarios. To reinforce your learning, you will participate in hands-on exercises designed to help you apply the concepts confidently.

Key topics covered

Definition of financial instruments

Classification of financial assets

Initial measurement of financial assets

Subsequent measurement of financial assets (excluding expected credit losses and hedge accounting)

Speaker Profile

Dr Pearl Tan

Dr Pearl Tan is an Adjunct Associate Professor at Singapore Management University (SMU) with over four decades of experience in academia and auditing. She teaches IFRS courses at professional institutes and developed advanced accounting programmes at SMU and Nanyang Technological University (NTU). Before academia, she had extensive audit experience at Ernst and Young. Dr Tan is a co-author of two widely used IFRS books, Advanced Financial Accounting: An IFRS Standards Approach and Intermediate Accounting. She also served on key committees including the Singapore Qualification Programme Learning and Assessment Committee, the Advisory Committee for Accounting Standards for Statutory Boards, and ISCAs Financial Reporting Committee. In recognition of her contributions, she received the Public Administration Medal (Bronze) in 2015.