The new booklet summarises the adoption by the Council on Corporate Disclosure and Governance (CCDG) – Singapore's accounting standard setter – of the standards resulting from the IASB's Improvements Project and new IFRSs up to October 2004. As a result, CCDG has now issued a set of accounting standards and interpretations that are almost identical to the current set of International Financial Reporting Standards, with a few differences such as the effective dates, the inclusion of Singapore Financial Reporting Standard 25 Accounting for Investments, and the absence of equivalents to IAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions and IAS 40 Investment Property. A detailed comparison of Singapore GAAP and IFRSs is included in the booklet. Click to:

• (PDF 267k).
• Go to the CCDG Website.