Charities Accounting Standard (CAS)
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Singapore Government
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  "" INT FRSs effective for annual periods beginning on 1 Jan 2014
  "" Changes to INT FRSs effective for annual periods beginning after 1 Jan 2014
  "" Archives
"" INT FRSs effective for annual periods beginning on 1 Jan 2013
"" Changes to INT FRSs effective for annual periods beginning after 1 Jan 2013
"" INT FRSs (issued before 2013)
"" INT FRSs (issued in 2003 and before)
 
 

CHANGES TO INTERPRETATIONS OF FINANCIAL REPORTING STANDARDS EFFECTIVE FOR ANNUAL PERIODS BEGINNING AFTER 1 JANUARY 2013


The standards issued by the ASC are published for your personal use only. As the FRSs and INT FRSs issued by the ASC are based on the IASs/IFRSs and SICs/IFRICs issued by the International Accounting Standards Board, please contact the IFRS Foundation for permission to use the standards for third-party and commercial purposes.

The following are new/revised/amendments to FRSs and INT FRSs issued by the ASC (up to 31 December 2013) which are effective after 1 January 2013.

Reference Title Effective date (Annual periods beginning on or after) Issuance date
INT FRS 121 Levies 1.1.2014 18.7.2013
 
 
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