Companies (Accounting Standards) Regulations
G.N. No. S 644/2002
REVISED EDITION 2004
(29th February 2004)
[1st January 2003]
2. The Accounting Standards applicable to companies shall be known as the Financial Reporting Standards and shall comprise —
the matters set out in the First, Fourth, Fifth and Sixth Schedules;
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.