FRS 1
Presentation of financial statements - Eff. 1/1/2009
FRS 23
Borrowing costs - Eff. 1/1/2009
FRS 32
Puttable financial instruments and obligations arising on liquidation - Eff. 1/1/2009
Amendments to FRS 101 and FRS 27
Cost of an investment in a subsidiary, jointly controlled entity or associate - Eff. 1/1/2009
FRS 102
Vesting conditions & cancellation - Eff. 1/1/2009
FRS 107
Improving disclosure about financial instruments - Eff. 1/1/2009
FRS 108
Segment Reporting - Eff. 1/1/2009
INT FRS 112 (R)
Service concession - Eff. 1/1/2009
INT FRS 116
Hedges of net investment in foreign operation - Eff. 1/10/2008
Improvements to FRS - Generally eff. 1/1/2009
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A resource catered for the busy accountant. The pace of change of accounting standards in Singapore increased significantly since 2005. The standards and relevant references have been categorically captured, web-linked and will be continuously updated on this page specially created for the accounting community. Three main sections: (1) Changes by FY; (2) Exposure drafts; (3) References