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  1. www.acra.gov.sg › accountancy › accounting-standardsEffective for annual period beginning on 1 January 2023

    Jan 1, 2023 · The following amendment to SFRS(I)s issued in May 2023 includes changes to the requirements in SFRS(I)s that are effective either immediately with retrospective application or for annual reporting periods beginning on 1 January 2023.

  2. www.acra.gov.sg › accountancy › accounting-standardsAccounting Standards - ACRA

    Mar 28, 2024 · Latest News. 30 May 2024 - IASB issues Amendments to the Classification and Measurement of Financial Instruments. 9 May 2024 - IASB issues IFRS 19 Subsidiaries without Public Accountability: Disclosures. 8 May 2024 - ASC invites comments on Exposure Draft ED/2024/3 Contracts for Renewable Electricity.

  3. www.acra.gov.sg › accountancy › accounting-standardsEffective for annual period beginning on 1 January 2022

    Jan 1, 2022 · SFRS (I)s are equivalent to IFRS Standards issued by the IASB. Download the collection of SFRS (I)s and SFRS (I) Interpretations effective for annual reporting period beginning on 1 January 2022.

  4. isca.org.sg › standards-guidance › financial-reportingStandards - ISCA

    Standards. In the sub-section on Singapore Financial Reporting Standards, you will be able to obtain information on the accounting standards used in Singapore and also find relevant links to the Accounting Standards Committee (AS Committee) website for the Financial Reporting Standards (FRSs), Singapore Financial Reporting Standards ...

  5. www.iasplus.com › en › standardsIFRS 9 — Financial Instruments - IAS Plus

    May 8, 2024 · IFRS 9 'Financial Instruments' issued on 24 July 2014 is the IASB's replacement of IAS 39 'Financial Instruments: Recognition and Measurement'. The Standard includes requirements for recognition and measurement, impairment, derecognition and general hedge accounting.

  6. assets.kpmg.com › content › damSingapore Illustrative Financial Statements 2018 - KPMG

    Significant changes following consequential amendments from adopting SFRS(I) 1, 9 and 15, on the presentation and disclosure of financial information in this publication (other than presentation of three statements of financial position and related notes, and changes to the naming convention from FRS to SFRS(I)) are highlighted by a thick -

  7. www.pwc.com › sg › enSingapore Financial Reporting Standards - PwC

    This pocket guide provides a summary of the recognition and measurement requirements of Singapore Financial Reporting Standards (SFRS) issued up to June 2008. It does not address most disclosure requirements under SFRS.