The ASC formulates accounting standards for companies, charities, co-operative societies and societies pursuant to the Accounting Standards Act. However, the ASC is not authorised to provide advice on the application of those accounting
If you require advice on the application of the accounting standards issued by the ASC, you may wish to seek professional advice.
Singapore Financial Reporting Standards (International) (SFRS(I)s)
Singapore Financial Reporting Standards (FRSs)
Singapore Financial Reporting Standard for Small Entities (SFRS for Small Entities)
SFRS(I)s, FRSs and SFRS for Small Entities (collectively, the SFRS Standards) issued by the ASC are published for your own personal non-commercial use only, subject to the Terms & Conditions of Use of this Web Site.
As the SFRS Standards are based on IFRS Standards and the copyright to IFRS Standards is owned by the IFRS Foundation, permission to use the SFRS Standards for any other purpose is required from the ASC and the IFRS Foundation with
to the SFRS Standards and IFRS Standards, respectively.
Charities Accounting Standard (CAS)
CAS issued by the ASC is published for your own personal non-commercial use only, subject to the Terms & Conditions of Use of this Web Site.
Permission to use CAS for any other purpose is required from the ASC.