Singapore Financial Reporting Standard
for Small Entities

The Singapore Financial Reporting Standard for Small Entities (SFRS for Small Entities) issued by the ASC is published for your personal non-commercial use only, subject to the Terms and Conditions of Use of this Web Site. The SFRS for Small Entities is based on the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) issued by the International Accounting Standards Board. As the copyright to the IFRS for SMEs is owned by the IFRS Foundation, permission to use the SFRS for Small Entities for any other purpose is required from the ASC and the IFRS Foundation with regard to the SFRS for Small Entities and the IFRS for SMEs, respectively.


 Effective for annual periods beginning on or after 1 Jan 2011, but before 1 Jan 2017

 

 Changes effective for annual periods beginning on or after 1 Jan 2017

The following are amendments to the SFRS for Small Entities issued by the ASC that are effective for annual periods beginning on or after 1 January 2017.

No. Title Effective Date
(Annual periods beginning
on or after)
Issuance Date
1 Amendments to ASC Statement on Applicability 1 Jan 2017 19 Nov 2015
2 Amendments to the Singapore Financial Reporting Standard for Small Entities 1 Jan 2017 19 Nov 2015

 

 

 

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Last updated on 11 January 2017