[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-393916-105":59,"doc-detail-393916-en":130},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":123,"head_meta":125,"extra_data":127,"updated_unix":129},105,"en","singapore-ca-qualification-foundation-principles-of-financial-reporting-study-guide","SINGAPORE CA QUALIFICATION (FOUNDATION) | PRINCIPLES OF FINANCIAL REPORTING STUDY GUIDE","","Singapore CA Qualification (Foundation) - Principles of Financial Reporting Study Guide supports candidates preparing for Singapore CA Qualification examinations. It outlines guidance for using recommended textbooks, planning a study programme, and understanding module delivery and assessment. The guide explains the Foundation Programme’s centralized, restricted open-book MCQ format, with module assessment structure and timing. It also introduces module objectives and includes materials such as common verbs used by examiners, plus institutional background on ISCA and ACRA.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/singapore-ca-qualification-foundation-principles-of-financial-reporting-study-guide/393916/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/singapore-ca-qualification-foundation-principles-of-financial-reporting-study-guide/393916.png","ImageObject",300,407,{"name":92,"@type":93},"8796093062539","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-11-08","2026-09-26",true,{"@type":102,"interactionType":103,"userInteractionCount":52},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"What is the purpose of the Principles of Financial Reporting study guide?","Question",{"text":112,"@type":113},"It helps candidates prepare for the Singapore CA Qualification examinations and provides guidance on how to use the recommended textbooks.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"How is the Foundation Programme assessed in this guide?",{"text":117,"@type":113},"It uses centralized examinations. Each module is assessed through a 2 hour 30 minutes restricted open-book multiple-choice question (MCQ) exam with fifty questions.",{"name":119,"@type":110,"acceptedAnswer":120},"What module materials are included beyond core study sections?",{"text":121,"@type":113},"The guide includes a module syllabus with items such as module at a glance and cognitive levels, and an appendix covering common verbs used by the examiners.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},393916,1790624668,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":66,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":133,"file_id":134,"file_url":135,"file_type":136,"file_size":137,"view_count":52,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":138,"language":139,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":67,"update_tm":143,"read_time":144,"preview_page_count":4},8796093062539,"The contents of this study guide are intended as a guide and not professional advice. Although every effort has been made to ensure that the contents of this guide are correct atthe time of going to press, the Accounting and Corporate Regulatory Authority makes no warranty that the information in this guide is accurate or complete and accepts no liability for any loss or damage suffered by any person acting or refraining from acting as a result of the material in this guide.  \nThe copyright in this publication is owned by the Accounting and Corporate Regulatory Authority.  \nAll rights reserved. No part of this publication may be reproduced or transmitted in any form or by any means or stored in any retrieval system, electronic, mechanical, photocopying, recording or otherwise without the prior permission of the copyright owner.  \n© Accounting and Corporate Regulatory Authority 2026  \nSINGAPORE CA QUALIFICATION (FOUNDATION) | PRINCIPLES OF FINANCIAL REPORTING STUDY GUIDE  \nContents  \nPage  \nIntroduction  \nModule Assessment 4  \nModule Objective 4  \nAssumed knowledge and Pre-requisites 4  \nRecommended Textbooks 5  \nStudying for the Singapore CA Qualification (Foundation)  \nUsing the Study Guide and the Recommended Textbooks 6  \nPlanning your Study Programme 6  \nModule Syllabus  \nModule at a Glance 8  \nCognitive Levels 9  \nUsing the Study Guide 10  \nAppendix A-Common verbs used by the Examiners 22  \nSINGAPORE CA QUALIFICATION (FOUNDATION) | PRINCIPLES OF FINANCIAL REPORTING STUDY GUIDE  \nAbout the Institute of Singapore Chartered Accountants (ISCA)  \nThe Institute of Singapore Chartered Accountants (ISCA) is the national accountancy body of Singapore. Established in 1963, ISCA administers the Singapore Chartered Accountant Qualification programme and is the designated entity to confer the Chartered Accountant of Singapore [CA (Singapore)] designation.  \nISCA supports over 45,000 members across industries in Singapore and globally, with members in more than 40 countries. With a growing international presence, ISCA has 12 overseas chapters, 7 offices across 10 countries and a network of over 150 strategic partners, strengthening professional connections and opportunities across borders. ISCA is also a member of Chartered Accountants Worldwide, a global network representing more than 1.8 million Chartered Accountants and students across over 190 countries.  \nISCA advances professional development and lifelong learning through ISCA Academy, its training arm, and drives community impact through ISCA Cares, its charity arm.  \nFor more information, [visit](visit www.isca.org.sg)[ ](visit www.isca.org.sg)[www.isca.org.sg](visit www.isca.org.sg) .  \nThe Accounting and Corporate Regulatory Authority  \nThe Accounting and Corporate Regulatory Authority (ACRA) is the regulator of business registration, financial reporting, public accountants, and corporate service providers. We are also responsible for developing the accountancy sector and setting the accounting standards for companies, charities, co-operative societies, and societies in Singapore. ACRA fosters a vibrant and trusted business environment that enables innovation and growth and contribute towards making Singapore the best place for business.  \nACRA was formed as a statutory board on 1 April 2004, following the merger of the Registry of Companies and Businesses (RCB) and the Public Accountants' Board (PAB) . This merger sought to achieve synergies between the monitoring of corporate compliance with disclosure requirements and the regulation of public accountants performing statutory audits.  \nOn 1 April 2023, ACRA, the Singapore Accountancy Commission (SAC) and the Accounting Standards Council (ASC) merged as one entity, taking on the name, ACRA. The merger aimed to strengthen the effectiveness of regulation, standards-setting, and sector development by harnessing synergies across complementary accountancy-related functions.  \nFor more information, [visit:](visit: www.acra.gov.sg)","cbCaisNAZ7C5Zler","https://ap.wps.com/l/cbCaisNAZ7C5Zler","pdf",751168,38,"English","# Introduction\n## Module Assessment\n## Module Objective\n## Assumed knowledge and Pre-requisites\n## Recommended Textbooks\n## Studying for the Singapore CA Qualification (Foundation)\n## Using the Study Guide and the Recommended Textbooks\n## Planning your Study Programme\n## Module Syllabus\n## Module at a Glance\n## Cognitive Levels\n## Using the Study Guide\n## Appendix A - Common verbs used by the Examiners\n## The Singapore CA Qualification\n## About the Institute of Singapore Chartered Accountants (ISCA)\n## The Accounting and Corporate Regulatory Authority (ACRA)","[{\"question\":\"What is the purpose of the Principles of Financial Reporting study guide?\",\"answer\":\"It helps candidates prepare for the Singapore CA Qualification examinations and provides guidance on how to use the recommended textbooks.\"},{\"question\":\"How is the Foundation Programme assessed in this guide?\",\"answer\":\"It uses centralized examinations. Each module is assessed through a 2 hour 30 minutes restricted open-book multiple-choice question (MCQ) exam with fifty questions.\"},{\"question\":\"What module materials are included beyond core study sections?\",\"answer\":\"The guide includes a module syllabus with items such as module at a glance and cognitive levels, and an appendix covering common verbs used by the examiners.\"}]","SINGAPORE CA QUALIFICATION (FOUNDATION) | PRINCIPLES OF FINANCIAL REPORTING STUDY GUIDE | PDF",1790396146,96]