Singapore Financial Reporting Standards (International)
The SFRS(I) Practice Statements 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(I) Practice Statements are based on the IFRS Practice Statements
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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 IASB’s considerations in developing
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