STATUTORY BOARD FINANCIAL REPORTING …
SB-FRS 16 Statutory Board Financial Reporting Standard 16 Property, Plant and Equipment Objective 1 The objective of this Standard is to prescribe the accounting treatment for property, plant and
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Consolidated Financial Statements - ASSB
www.assb.gov.sgCONTENTS paragraphs INTRODUCTION IN1–IN9 STATUTORY BOARD FINANCIAL REPORTING STANDARD 110 CONSOLIDATED FINANCIAL STATEMENTS OBJECTIVE 1–3 Meeting the objective 2–3
Separate Financial Statements - assb.gov.sg
www.assb.gov.sgSB-FRS 27 6 6 Separate financial statements are those presented in addition to consolidated financial statements or in addition to the financial statements of an investor that does not have
Impairment of Assets - Accounting Standards for …
www.assb.gov.sgContents. paragraphs . Statutory Board Financial Reporting Standard 36 Impairment of Assets OBJECTIVE 1 SCOPE 2-5 DEFINITIONS 6 IDENTIFYING AN ASSET THAT MAY BE IMPAIRED 7-17
STATUTORY BOARD SB-FRS 38 FINANCIAL …
www.assb.gov.sgSTATUTORY BOARD SB-FRS 38 FINANCIAL REPORTING STANDARD Intangible Assets This version of the Statutory Board Financial Reporting Standard does not include amendments that
Financial Instruments: Recognition and …
www.assb.gov.sgSTATUTORY BOARD SB-FRS 39 FINANCIAL REPORTING STANDARD Financial Instruments: Recognition and Measurement This version of the Statutory Board Financial Reporting Standard does not include amendments that
Related Party Disclosures - assb.gov.sg
www.assb.gov.sgSB-FRS 24 Statutory Boards Financial Reporting Standard 24 Related Party Disclosures (SB-FRS 24) is set out in paragraphs 1– 29 and the Appendix.
STATUTORY BOARD SB-FRS 7 FINANCIAL …
www.assb.gov.sgSTATUTORY BOARD FINANCIAL SB-FRS 7 REPORTING STANDARD Statement of Cash Flows Illustrative Examples
SBFRS 18 2013 c - Accounting Standards for …
www.assb.gov.sgSB-FRS 18 Statutory Board Financial Reporting Standard 18 Revenue (SB-FRS 18) is set out in paragraphs 1– 42. All the paragraphs have equal authority.
FRS 104 2013 - Accounting Standards for Statutory …
www.assb.gov.sgSB-FRS 104 Statutory Boards Financial Reporting Standard 104 Insurance Contracts Objective 1 The objective of this SB-FRS is to specify the financial reporting for insurance contracts by any
Revenue Illustrative Examples - ASSB
www.assb.gov.sg1 . SB-FRS 18 IE . Rendering of services . 10 . Installation fees. Installation fees are recognised as revenue by reference to the stage of completion of the