Example: stock market
Singapore Financial Reporting Standards (International ...
IAS 26 Accounting and Reporting by Retirement Benefit Plans SFRS(I) 1-27 Separate Financial Statements IAS 27 Separate Financial Statements SFRS(I) 1-28 Investments in Associates and Joint Ventures IAS 28 Investments in Associates and Joint Ventures SFRS(I) 1-29 Financial Reporting in Hyperinflationary Economies
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Revenue from Contracts with Customers - ASC
www.asc.gov.sgcontracts with customers. Specifically, FRS 115 requires an entity to provide information about: (a) revenue recognised from contracts with customers, including the disaggregation of revenue into appropriate categories; (b) contract balances, including the opening and closing balances of …
SINGAPORE FINANCIAL REPORTING STANDARD FOR …
www.asc.gov.sgStandard for Small and Medium-sized Entities (“IFRS for SMEs”) as the Singapore Financial Reporting Standard for Small Entities (“SFRS for Small Entities”) as at 30 November 2010. Scope 2. For the purpose of this statement, “entities” refer to (a) companies incorporated under the Companies Act (Cap.
Revenue from Contracts with Customers Illustrative Examples
www.asc.gov.sgbased royalties on licences of intellectual property (Example 4). Example 1—Collectability of the consideration IE3 An entity, a real estate developer, enters into a contract with a customer for the sale of a building for CU1 million.1 The customer intends to open a restaurant in the building. The
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for Small and Medium-sized Entities (SMEs) IFRS for SMEs
iacsa.co.za14 investments in associates 84 15 investments in joint ventures 88 16 investment property 92 17 property, plant and equipment 95 18 intangible assets other than goodwill 102 19 business combinations and goodwill 107 20 leases 113 21 provisions and contingencies 121 appendix—guidance on recognising and measuring provisions 125 22 liabilities ...