Singapore Illustrative Financial Statements 2023
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 1967, SGX-ST Listing Manual, and Singapore Financial Reporting Standards (International) (“SFRS(I)”) and Interpretations of Singapore Financial Reporting Standards (International) (“SFRS(I) INTs”) that are issued as at November 30, 2023.