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 23/02/2007.
No. S 74
Companies Act
Companies (Accounting Standards) (Amendment) Regulations 2007
In exercise of the powers conferred by section 200A(1) of the Companies Act, the Accounting Standards Committee (known as the Council on Corporate Disclosure and Governance), with the approval of the Minister for Finance, hereby makes the following Regulations:
1. These Regulations may be cited as the Companies (Accounting Standards) (Amendment) Regulations 2007 and shall come into operation on 1st March 2007.
2. The Third Schedule to the Companies (Accounting Standards) Regulations (Rg 6) is amended by inserting, immediately after the item relating to FRS 107, the following item:
“
”.
FRS 108 Operating Segments | IFRS 8 Operating Segments | (There is no modification on IFRS 8). |
3. The Seventh Schedule to the Companies (Accounting Standards) Regulations is amended by inserting, immediately after the item relating to INT FRS 110, the following items:
“
”.
INT FRS 111 FRS 102 — Group and Treasury Share Transactions | IFRIC Interpretation 11 IFRS 2 — Group and Treasury Share Transactions | (There is no modification on IFRIC Interpretation 11). | ||
INT FRS 112 Service Concession Arrangements | IFRIC Interpretation 12 Service Concession Arrangements | (There is no modification on IFRIC Interpretation 12). |
[G.N. Nos. S 401/2004; S 412/2004; S 521/2004; S 561/2004; S124/2005; S 326/2005; S 546/2005; S 2/2006; S 45/2006 ; S 250/2006; S 297/2006, S603/2006]
[F200402551T; AG/LEG/SL/50/2005/3 Vol. 1]