Singapore Illustrative Financial Statements 2015
This publication provides a set of sample financial statements of a fictitious group of companies. GAAP Singapore Ltd is a company incorporated in Singapore and its shares are listed on the Main Board of the Singapore Exchange Securities Trading Limited (SGX-ST).
The illustrative financial statements include the disclosures required by the Singapore Companies Act, SGX-ST Listing Manual, and Singapore Financial Reporting Standards (FRSs) and Interpretations of Singapore Financial Reporting Standards (INT FRSs) that are issued as at 31 July 2015.