On 24/05/2013,
you requested for the version in force on 24/05/2013
incorporating all amendments published on or before 24/05/2013.
The closest version currently available is that of 31/07/2007.
Companies Act
Companies (Accounting Standards) Regulations
Rg 6
G.N. No. S 644/2002
REVISED EDITION 2004
(29th February 2004)
[1st January 2003]
1. These Regulations may be cited as the Companies (Accounting Standards) Regulations.
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.