Changes to the financial reporting framework in Singapore (December 2021)

Published on: 05 Jan 2022

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 (International) (SFRS(I)s) and an outline of recent key exposure drafts is provided.

A comparison of the SFRS(I)s against IFRS and FRS against IFRS has been included, as well as summaries of other financial reporting matters arising from regulatory updates by SGX, and guidance issued by ACRA and ISCA.


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