Changes to the financial reporting framework in Singapore 2013

Published on: 15 Dec 2013

This publication from Deloitte (Singapore) provides a roundup of the recent changes in the Singapore financial reporting framework which are important to accounting and audit professionals.

A summary of the new/revised Singapore Financial Reporting Standards (FRSs) and Interpretations of Singapore Financial Reporting Standards (INT FRSs) is provided, organised based on their effective dates.  An outline of recent exposure drafts and updates on the Revenue and the Leases projects is also included.

A comparison of the FRS against IFRS has been included, as well as summaries of other financial reporting matters arising from regulatory updates.


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