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Jan 1, 2024 · SFRS (I)s comprise Standards and Interpretations that are equivalent to IFRS Accounting Standards^ issued by the International Accounting Standards Board (IASB). Table of SFRS (I)s and IFRS Accounting Standards can be accessed here (PDF, 111KB).
FRB 3 (Revised April 2024) has been issued to incorporate the clarifications (“2022 amendments”) to the 2020 amendments for SFRS(I) 1-1, which together with the 2020 amendments, would be effective for annual reporting periods beginning on or after 1 January 2024 retrospectively.
Jan 1, 2022 · SFRS (I)s comprise Standards and Interpretations that are equivalent to International Financial Reporting Standards (IFRS Standards) issued by the International Accounting Standards Board (IASB). Table of SFRS (I)s and IFRS Standards can be accessed here (PDF, 105KB).
The following are illustrative financial statements from the respective public accounting firms, which are prepared based on IFRS, and the related disclosure checklists to be used in the preparation of financial statements in accordance with IFRS.
This publication illustrates best practices for financial statement disclosures that comply with the Singapore Companies Act, Singapore Financial Reporting Standards (International) [SFRS(I)] and Singapore Exchange Limited Listing Manual for companies with financial years ending 31 December 2023.
This publication reflects SFRS(I) s in issue at 15 August 2018 that are required to be applied by a first -time adopter of SFRS(I) (first-time adopter), with a first annual SFRS(I) reporting date of 31 December 2018. Therefore this publication includes the disclosures that are required when the entity adopts SFRS(I) 15 Revenue from C ontracts
Financial Reporting Standards (International) (SFRS(I) Standards), their accompanying documents and SFRS(I) practice statements to reflect the issue of the revised Conceptual Framework for Financial Reporting in 2019.
In October 2017, the ISCA’s Financial Reporting Committee (FRC), in collaboration with the Singapore Institute of Directors (SID), developed a publication to provide guidance on the application of IFRS Convergence and the key considerations for entities converging to the IFRS-identical framework.
SFRS (I)s comprise Standards and Interpretations that are equivalent to International Financial Reporting Standards (IFRS Standards) issued by the International Accounting Standards Board (IASB). Table of SFRS (I)s and IFRS Standards can be accessed here (PDF, 109KB).
The overall set of accounting standards in Singapore contain about 41 different standards with each standard named as FRS X e.g. FRS 1. Each standard covers a specific topic such as presentation of financial statements, recognition of revenue, accounting for inventories, and so on.
