Transcription of Illustrative Financial Statements - Deloitte
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Illustrative Financial Statements - Deloitte
Illustrative Financial Statements 2017 GAAP Singapore Ltd and its subsidiaries (Registration No. 200001999A) Directors statement and Financial Statements Year ended December 31, 2017 Preface i Scope This publication provides a set of sample Financial Statements of a fictitious group of companies. GAAP Singapore Ltd is a company incorporated in Singapore and its shares are listed on the Main Board of the Singapore Exchange Securities Trading Limited ("SGX-ST"). The names of people and entities included in this publication are fictitious. Any resemblance to a person or entity is purely coincidental. GAAP Singapore Ltd is assumed to have presented its Financial Statements in accordance with Financial Reporting Standards in Singapore ( FRS ) for a number of years. Effective date The Illustrative Financial Statements include the disclosures required by the Singapore Companies Act, SGX-ST Listing Manual, and FRSs and INT FRSs that are issued at the date of publication (August 31, 2017).
summarised financial information), apply to any interests that are classified as held for sale, held for ribution to owners or discounted operations in ... The directors present their statement together with the audited consolidated financial statements of the group and
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