Changes effective for annual periods beginning after 1 January 2019

Singapore Financial Reporting Standards (International)
Changes effective for annual periods beginning after 1 January 2019

Singapore Financial Reporting Standards (International) (SFRS(I)s) refer to Singapore Financial Reporting Standards (International) and SFRS(I) Interpretations issued by the ASC.

SFRS(I)s 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 SFRS(I)s are based on IFRS Standards and the copyright to IFRS Standards is owned by the IFRS Foundation, permission to use SFRS(I)s for any other purpose is required from the ASC and the IFRS Foundation with regard to SFRS(I)s and IFRS Standards, respectively.

The following are the revised Conceptual Framework and new/revised/amendments to SFRS(I)s issued by the ASC up to 31 December 2019 which are effective for annual reporting periods beginning after 1 January 2019.

+ Conceptual Framework
+ Singapore Financial Reporting Standards (International)

Other accompanying documents

The Conceptual Framework and SFRS(I)s should be read in the context of the Basis for Conclusions on IFRS Conceptual Framework and IFRS Standards issued by the IASB. The Basis for Conclusions summarises the IASBs considerations in developing the IFRS Conceptual Framework and IFRS Standards. The use of the Basis for Conclusions is subject to the IFRS Foundations Terms and Conditions as if they are materials on the IFRS Foundations website.

+ Basis for Conclusions on IFRS Conceptual Framework
+ Basis for Conclusions on IFRS Standards
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