This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

Guide to changes in Singapore GAAP

  • sgchanges.gif Image

20 Dec 2004

Deloitte & Touche (Singapore) has published an update of Changes to The Financial Reporting Framework in Singapore.

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:

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.