Analyse 40 companies listed on SGX and discuss the following issues:

(a) The incidence of consolidated financial statements among SGX-listed companies;

(b) The basis used for measuring non-controlling interest on acquisition date;

(c) Information (the number, the parents shareholding %, etc.) about subsidiaries, associates, joint ventures, and joint operations (distinguished between local and foreign subsidiary, associate, JV and JOs); and

(d) The accounting policy applied on foreign currency translation, if any