Pearl Tan

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Curriculum Vitae 1. Personal Particulars Name: Pearl Hock Neo Tan Current Appointment: Associate Professor (Education) Employer: Singapore Management University Office address: Level 5, Room 5027 60 Stamford Road Singapore 178900 Contact number: 68280221 (office) Email: pearltan@smu.edu.sg 2. Academic and Professional Qualifications Academic Qualifications

Doctor of Philosophy (Full-time Candidature), University of Queensland, 1998

Master of Science (Accounting and Finance), London School of Economics and Political Science, 1989

Bachelor of Accountancy (Honours), University of Singapore, 1978

Professional Qualifications

Fellow Chartered Accountant of Singapore (FCA) (Non-practising member), 2013, previously Fellow Certified Public Accountant of Singapore (Non-practising member)

Fellow of the Association of Chartered Certified Accountants (FCCA), 2006

Fellow of the Certified Public Accountants of Australia (FCPA), 2004

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3. Professional Experience

Employer: Ernst and Young, Singapore Appointments and promotions

1 Jul 1984 - 30 Apr 1987 Audit Manager 1 Jul 1982 - 30 Jun 1984 Audit Supervisor 1 Jan 1980 - 30 Jun 1982 Audit Team Leader/Senior 17 Apr 1978 - 31 Dec 1979 Audit Assistant

4. Academic Experience

Employer: Singapore Management University (SMU) Appointments and promotions

1 July 2013- Current Associate Professor (Education), SMU 1 July 2005 - 30 June 2013 Associate Professor (Practice), SMU

Employer: Nanyang Technological University (NTU) Appointments and promotions 1 Jan 1999 - 30 June 2005 Associate Professor, NTU 25 Aug 1989 - 31 Dec 1998 Senior Lecturer, NTU 2 May 1987 - 24 Aug 1989 Lecturer, NTU

5. Major contributions to teaching and educational development Teaching Awards Teaching Awards (SMU)1

SMU Excellent Teacher Award (SMU) - 2013 Most Outstanding Faculty Teaching Award (SOA) - 2012 SMU Distinguished Teacher Award (SMU) – 2008 Most Outstanding Faculty Teaching Award (SOA) - 2008 Most Outstanding MPA Teacher Award (SOA) - 2008 Nominee for Most Inspiring Teacher Award (SMU) – 2007 Outstanding Newcomer Award (SOA) – 2006

Teaching Awards (NTU)

Teacher of the Division Award (Accounting) - 2005 Most Knowledgeable Teacher Award – 2005 Most Motivational Teacher Award – 2004

1 I did not participate in the SMU teaching awards from 2008 to 2012 as I was a member of the judging panel for the University teaching awards.

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MBA Teacher of the Year Award – 2003 Top 4 in teaching ratings (MBA) – 2003-4 Most Approachable Teacher Award – 2003 Top 5 in teaching ratings (Bachelor of Accountancy) – 1999 to 2005 Teacher of the Division Award (Accounting Division) − 2002 Teacher of the Specialisation (Accountancy) Award −2000 Teacher of the Specialisation (Accountancy) Award – 1995 Teacher of the Year Award (Accountancy & Business) −1994

Teaching Awards (SAA Global Education, Institute of Certified Public Accountants of Singapore)

CPE Trainer of the Year (2010) – March 2011 Judging Panel for Teaching Excellence Awards

o Singapore Management University – October 2008 to December 2012 Service in SOA Curriculum and Assurance of Learning Committees

o Member, School of Accountancy Curriculum and Assurance of Learning (AOL) Committee

1 January 2012 – Current

o Member, Task Force for the Review of Financial Accounting 2013

o Member, Steering Committee for the AACSB Accreditation, School of

Accountancy (October 2008 – December 2011)

o Member, Curriculum Workgroup for the AACSB Accreditation, School of Accountancy (October 2008 – December 2011 )

Recent Textbooks Written J. D. Spiceland, J.F. Sepe, M.W. Nelson, P. Tan, B. Low and K.Y. Low, Intermediate Accounting, IFRS Edition, McGraw-Hill, August 2012

o This textbook is a global edition of the best-selling U.S. textbook. Pearl with her team internationalizes the textbook to include the application of the IFRS to financial reporting.

P. Tan, C.Y.Lim and P. Lee, Advanced Financial Accounting, Second Edition, McGraw-Hill, 2014 (forthcoming) P. Tan and P. Lee, Advanced Financial Accounting, Updated Edition, McGraw-Hill, 2009

o This textbook is an adopted text in a number of universities in the region including Singapore, Hong Kong and Indonesia.

P. Tan and P. Lee, Advanced Financial Accounting, McGraw-Hill, 2008

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P. Tan, Institute of Singapore Chartered Accountants, Financial Reporting and Disclosure Study Manual for Professional Examinations (Adaptation), 3rd Edition, August 2013 P. Tan, Institute of Certified Public Accountants of Singapore Financial Reporting and Disclosure Study Manual for Professional Examinations (Adaptation), 2nd Edition, August 2012 Active Curriculum Development

SOA Value Added Workshop on Advanced Consolidation (conducted jointly with Lim Chu Yeong), May 3, 2014

Development of materials for ACCT333 and ACCT301: Advanced Financial

Accounting, including teaching cases and problem sets on complex accounting standards

o FRS 103 Business Combinations o FRS 39 Financial Instruments o FRS 12 Deferred Taxation o FRS 21 Foreign Currency Translation

• Development of Advanced Accounting Workbooks for students self-

practice o Workbook 1, Consolidation o Workbook 2, Advanced Consolidation and Equity Accounting o Workbook 3, Change of Control o Workbook 4, Foreign Currency Translation o Workbook 5, Financial Instruments o Workbook 6, Review of Advanced Financial Accounting

• Design of project assignments based on new accounting standards

o IFRS 10 Consolidated Financial Statements o IFRS 9 Financial Instruments o IFRS 3 Business Combinations

Technology:

o Used the ECHO software to develop an on-line remedial session on consolidation and equity accounting, October 2011

o Developed and used e-learning module with Centre of Teaching and Learning “The Deferred Tax Challenge” an animated feature on deferred taxes, date of completion: October 2008

o Classroom Performance System applied to Quiz on FRS 103 and FRS 39

Development of materials for ACCT201A: Corporate Reporting and

Analysis of Financial Statements with special emphasis on FRS requirements in Singapore

o Integration of professional competencies and financial statement analysis

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o Development of FRS reading habits o Development of question banks and FRS-based illustrative

examples: FRS 1 presentation FRS 8 application of retrospective restatement FRS 11 construction accounting

o Development of case study that requires students to investigate accounting restatements and fundamental value of:

Accord (ACCS) China Aviation Oil Informatics

Coordinated SOA Value Added Talks to enhance student knowledge on

critical topics:

o 1 October 2013, Changes in Ownership Interests: The Radical Accounting of FRS 110 and FRS 103, Mr Shariq Barmaky, Deloitte & Touche, Singapore

o 8 March 2013, IFRS 9: Financial Instruments, Ms Kok Moi Lre, Partner, Pricewaterhouse Coopers LLP, Singapore

o 28 September 2012, IFRS 10: Impact on Inter-Corporate

Boundaries, Mr Reinhard Klemmer, Partner, Professional Practice, KPMG, Singapore

o 27 April 2012, IFRS 10: An Exercise in Judgement, Mr Tan Seng Choon, Partner, Assurance, Ernst and Young LLP

o o 30 September 2011, The Impact and Challenges of IFRS 10, Mr Tan

Seng Choon, Partner, Assurance, Ernst and Young LLP

o 19 April 2011, The Road Ahead: Phase 2 and Phase 3 of the IFRS 9 Project, Mr Reinhard Klemmer, Executive Director, Advisory, KPMG Services Pte Ltd, Singapore

o o 22 October 2010, The IFRS 9 Project: Developments in Accounting

for Financial Instruments, Mr Chua Kim Chiu, Partner, Pricewaterhouse Coopers LLP, Singapore

o 24 April 2010, IFRS 9: Challenges and Impact, Ms Cheng Ai Phing, Partner, Deloitte Touche, Singpore

o 20 April 2009, Accounting Scandals and Financial Collapses: Lessons Learnt, Steve Priddy, Director of Technical Research and Policy, ACCA

o 25 April 2008, What happened in the summer of 2007 and what is the impact? Mr Ananth Ramachandran, Executive Director (Debt Capital Markets), JP Morgan

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o 30 March 2007, The Value of Ethics: An MNC’s Perspective, Mr

Steve Dwyer, Finance Director, General Electric o 29 September 2006, FRS Accounting for Embedded Derivatives in

Practice: An Investment Bank’s Perspective, Mr Mikkel Larsen, Executive Director, UBS Investment Bank.

o 12 January 2006, Sarbanes-Oxley: An insight, Mr Sanjay Anand,

Chairperson, Sarbanes-Oxley Institute.

SOA Brown Bags and Seminars (Presenter) o ED on Revenue from Contracts with Customers, 23 April 2012 o Overview of ED/FRS SME, 12 October 2007 o FRS Overview and Updates, 10 October 2006

Past curriculum development

Design of Project Discovery course, Risk Reporting and Analysis, NTU Development of curriculum and content of present and past financial

accounting courses in NTU including: o Advanced Financial Accounting, AC301 (B Acc) and B6128 (MBA) o Corporate Reporting, B6123 (MBA) o Risk Reporting and Analysis, AA306 (B Acc)

Integrating context and concepts in the teaching of technical competencies to provide a meaningful learning experience for accounting majors

Use of case studies to explain the economics of hedging and mergers and acquisitions in conjunction with the teaching of hedge accounting and consolidation

Development of free textbook for students’ use Development of extensive technical materials relating to Financial

Reporting Standards (including lecture notes, short cases and question banks) for university-based and executive teaching

Enhancement of teaching strategies to improve learning of complex topics (e.g. Financial Instruments, Consolidation and Deferred Taxation)

Conducting technical updates course for graduating class

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6. Subjects taught Bachelor of Accountancy, SMU

o ACCT333 Advanced Financial Accounting o ACCT301 Advanced Financial Accounting o ACCT201A Corporate Reporting and Analysis of Financial Statements

Master in Professional Accounting (SMU)

o ACCT613 Advanced Financial Accounting

Master of Science in CFO Leadership (SMU)

o Financial Reporting in the IFRS World (Part II) Bachelor of Accountancy (NTU)

o AA306 Risk Reporting and Analysis (Final year subject) o AC301 Advanced Financial Accounting (Final year subject) o AC304 Advanced Auditing (Final year subject) o AC205 Auditing I (Intermediate level subject)

MBA Accountancy (NTU)

o B6128 Advanced Financial Accounting o B6123 Corporate Reporting

7. Consultancy and Service to Industry, Government and the Profession

o Member, Advisory Committee on Accounting Standards for Statutory Boards o 1 January 2014 – 31 December 2015

o Member, Learning and Assessment Committee, Singapore Qualification

Programme, Singapore Accountancy Council o 1 January 2013 – Current

o Member, Financial Reporting Committee, Institute of Singapore Chartered

Accountants/Institute of Certified Public Accountants of Singapore o July 2006 – April 2014

o Member, Accounting Standards Council Working Group on the Conceptual

Framework Project o October 2011- Current

o Member, Accounting Standards Council Working Group on Financial Crisis

Related Projects o September 2009 - Current

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o Adaptation of ICAEW’s Study Guide for Financial Reporting and Disclosure to Singapore FRS for ICPAS

o March to August 2012

o Feedback to Ministry of Finance, Singapore o 18 September 2011, Proposed amendments to the Companies Act:

Accounts and Audit o 25 September 2009, Proposed amendments to the Companies Act:

Accounts and Audit

o Feedback to the International Accounting Standards Board (IASB) o 10 March 2011, ED IFRS 9, Hedge Accounting o 18 November 2010, ED Deferred Tax, Recovery of Underlying Assets o 16 July 2010, ED Financial Instruments: Fair Value Option for Financial

Liabilities o 30 June 2010, ED Financial Instruments: Amortized Cost and

Impairment o 30 April 2010, ED Measurement of Liabilities in IAS 37

o Commentaries provided to Accounting and Corporate Regulatory Authority

(ACRA) o ED Measurement of Liabilities in IAS 37, 30 March 2010 (through

ICPAS) o Feedback on proposals by the Committee to Develop the Accountancy

Sector, 23 December 2009 o ED Financial Instruments: Classification and Measurement, 17 August

2009 o ED FRS Income Taxes, 25 June 2009 o IASB Improvements to IFRS, 28 April 2009 o IASB DP - Preliminary Views on Revenue Recognition in Contracts

with Customers, 15 April 2009 o ED/FRS SME, 1 Sept 2007 o Quarterly Reporting, 22 February 2006

o Invited Speaker, IFRS 2011, ACRA’s Inaugural ASEAN Regulators’

Workshop, 12 and 13 January 2012

o Member, Focus Group on the Revenue Project, ICPAS, January 2012 - Current

o Judging Panel, Annual Report Award Working Committee, Institute of Certified Public Accountants of Singapore-Singapore Exchange-SIAS, November 2009 – April 2010

o Curriculum Reviewer, Singapore Polytechnic, School of Accountancy 29 October 2007

o Advisory Panel, Practice Monitoring Programme, Accounting and Corporate Regulatory Authority, 2005-6

o Consultant to Accountant-General’s Department, Singapore (2005-2006)

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o Consultant to BDO Raffles, Singapore (2004-6)

o Presentation on Developments in IFRS Reporting to Faculty from Petra Christian University, Indonesia, 25 March 2008

o Speaker, The Relationship between Ethics and Corporate Governance, CFO

Rising Southeast Asia Conference, The Oriental, Singapore, 16 November 2006

o Panel Discussant, “Issues Arising from the Revised IFRS 3 on Business Combinations”, IASB’s Regional Standard-Setter’s Meeting 2008, Mandarin Oriental Hotel, 16 and 17 July 2008

o Moderator

o Panel Discussion: The Case for Global Standards, ACCA Annual Conference 2008, Raffles City Convention Centre, 17 October 2008

o Discussion Forum on FRS 39, ACCA, Ritz-Carlton, Singapore, 25 August 2006

o Chairperson

o ACCA Singapore Annual Conference 2007, Raffles City Convention Centre, 13 July 2007

o ACCA Singapore Annual Conference 2006, Ritz-Carlton, Singapore, 19 May 2006

o Presentation at Dinner Talk, ACCA

o Overview of ED/FRS SME, Singapore Management University, 13

October 2007

o Comments to Proposed Amendments to the revised FRS 39 submitted to Council of Corporate Governance and Disclosure (June 2004).

o Presentation at the ACCA Centenary Conference: Fair Value Accounting (May 2004).

o Recommendations and Report presented to the Institute of Certified Public

Accountants of Singapore (ICPAS) on proposed standard on Accounting for Executive Stock Options (September 2000-2001).

o Submission of Report on the Perceptions of the Effectiveness of the Annual

Report Award to the Annual Report Award Committee (Singapore Exchange, ICPAS and other participating bodies) (March 2000 – April 2001).

o Submission of Report on Derivatives and Financial Instruments to the

Disclosure and Accounting Standards Committee (DASC) (Jan–April 2000).

o Presentations to the Accountant-General’s Department (2003-2005).

o Presentations to the Auditor-General’s Office, Singapore (2004)

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o Nanyang Executive Programme: Risk Reporting and Accounting for Derivatives and Hedging Instruments (July 2004)

o Honorary Consultant to the Auditor-General’s Office, Singapore (1993 – 1995).

o Course conducted on International Accounting Standards on a goodwill mission

to the Ministry of Finance, Sichuan, China (June 1995).

o Mentor CPA Australia

o External teaching consultancies

o Clients include: Statutory boards, professional accountancy firms,

professional accounting bodies, listed companies and large organizations

o Seminars provided:

Overview of FRS 110, FRS 111 and FRS 112

ED Revenue from Contracts with Customers

ED Leases

Developments in International Financial Reporting Standards

Financial Reporting Standards Update

Accounting for Financial Instruments and Hedging Activities

Overview of the IFRS 9 Financial Instruments project

Consolidation of Foreign Subsidiaries Accounting for Business Combinations

US GAAP versus IFRS

Overview of Financial Reporting Framework in Singapore

FRS 12 Accounting for Taxes on Income

FRS 21 Accounting for the Effects of Changes in Exchange

Rates

FRS Small Entities/ ED FRS for SME

Accounting for Long-Lived Assets

Accounting for Investments in Associates

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o Community service Board member, YWCA 2011- 2012 Vice-Chairperson, Child Development Programme Committee

YWCA, 2010 – 2012 Vice-Chairperson, Finance Committee, YWCA, 2011 - 2012 Member, Child Development Programme Committee YWCA

2009 – 2010 Volunteer, Free Tuition to Neighbourhood Children, True Way

Presbyterian Church, 1999 to 2009 8. Service to University and School of Accountancy

o Coordinator, SOA Peer Evaluation and Review of Teaching (PERT) 1 January 2013 –

o Member, Student Teaching Evaluation Task Force (RESET)

11 May 2010 – Current

o Member, Faculty Advisory Committee for Teaching and Learning 1 October 2008 – 31 December 2012

o Member, School of Accountancy Curriculum and Assurance of Learning (AOL)

Committee 1 January 2012 – Current

o Member, Steering Committee for the AACSB Accreditation, School of

Accountancy (October 2008 – December 2011)

o Member, Curriculum Workgroup for the AACSB Accreditation, School of Accountancy (October 2008 – December 2011 )

o Member, CPE Committee 1 January 2012 - Current

o Presenter, SMU-SOA Open House

2 March 2013 3 March 2012 7 March 2010 7 March 2009

o Participation in SMU’s publicity campaigns

Teaching Excellence Video, March 2010 2009 Print Campaign The World’s Your Campus Video, February 2009

o Judge, SMU-ICPAS Inaugural Case Competition, 12 September 2009

o Presenter, Brown Bag Conversations, Centre of Teaching Excellence, SMU

o 8 April 2014, Instilling Discipline in Scholarship o 5 October 2010, Panelist Discussion

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9. Research Research thrust: Provide academic thought to practical contemporary issues in financial reporting, particularly those arising from the developments in International Financial Reporting Standards. Published output:

• Textbooks on advanced issues in IFRS • Empirical papers on issues relating to the IFRS • Opinion pieces in professional journals • Presentations in conferences on effective learning strategies • Comment letters to the International Accounting Standards Board

A full list is shown as attached.

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