Singapore Statutes Online - 6 - Companies (Accounting Standards) Regulations

Contents

Companies (Accounting Standards) Regulations

1 Citation

2 Accounting Standards applicable to companies

FIRST SCHEDULE Preface to the Financial Reporting Standards

SECOND SCHEDULE Modification of Certain Terms Used in International Accounting Standards or International Financial Reporting Standards

THIRD SCHEDULE Adoption and Modification of International Accounting Standards or International Financial Reporting Standards

FOURTH SCHEDULE

FIFTH SCHEDULE FRAMEWORK FOR THE PREPARATION AND PRESENTATION OF Financial Statements

SIXTH SCHEDULE Preface to the Interpretations of Financial Reporting Standards

SEVENTH SCHEDULE Adoption and Modification of Interpretations of the Standing Interpretations Committee or Interpretations of the International Financial Reporting Interpretations Committee

Legislative History

Authorising Act | Legislative History | Amendment Annotation off

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On 20/06/2013, you requested for the version in force on 20/06/2013 incorporating all amendments published on or before 20/06/2013. The closest version currently available is that of 31/07/2007.

Companies Act

(Chapter 50, Sections 200A(1) and 411(g))

Companies (Accounting Standards) Regulations

Rg 6

G.N. No. S 644/2002

REVISED EDITION 2004

(29th February 2004)

[1st January 2003]

Citation

1. These Regulations may be cited as the Companies (Accounting Standards) Regulations.

Accounting Standards applicable to companies

2. The Accounting Standards applicable to companies shall be known as the Financial Reporting Standards and shall comprise —

(a)

the matters set out in the First, Fourth, Fifth and Sixth Schedules;

(b)

the International Accounting Standards or International Financial Reporting Standards set out in the second column of the Third Schedule, as modified by the Second Schedule and the third column of the Third Schedule; and

(c)

the Interpretations of the Standing Interpretations Committee or Interpretations of the International Financial Reporting Interpretations Committee set out in the second column of the Seventh Schedule, as modified by the Second Schedule and the third column of the Seventh Schedule.