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Changes to the financial reporting framework in Singapore 2014

Published on: 06 Jan 2015

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 a summary of IFRS 9 Financial Instruments 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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