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  • IFRS Convergence - ISCA
    All SGX-listed companies and Business Trusts, regardless of their place of incorporation currently reporting under SFRS, will be required by SGX to adopt the IFRS-identical Financial Reporting Standards
  • Changes effective for annual periods beginning after 1 January 2025
    The following are the new revised amendments to SFRS (I)s issued up to 31 December 2025 which are effective for annual reporting periods beginning after 1 January 2025
  • Comparison between Singapore Financial Reporting Standards and . . .
    Here's a breakdown of the similarities and differences between Singapore Financial Reporting Standards (SFRS (I)) and International Financial Reporting Standards (IFRS):
  • Changes to the financial reporting framework in Singapore
    A comparison of the SFRS(I) against IFRS and FRS against IFRS has been included, as well as summaries of other financial reporting matters arising from regulatory updates and publications related to COVID-19
  • 2025 Volume - acra. gov. sg
    The ASC’s policy intent is that an entity complying with SFRS (I)s can elect to simultaneously include an explicit and unreserved statement of compliance with IFRS Accounting Standards in its first SFRS (I) financial statements, and thereafter, in its subsequent SFRS (I) financial statements
  • OFC ISCA SepV2
    First and foremost, the entity should identity the key differences between the SFRS and IFRS Given that the SFRS is closely aligned to IFRS, this should be fairly straightforward However, as always, the devil is in the details Sources of differences may be present in various areas
  • IFRS CONVERGENCE 2018 IMPLEMENTATION ROADMAP - isca. org. sg
    companies make the switch from SFRS to IFRS This is because first-time adopters applying SG-IFRS 1 are generally required to apply all effective standards under IFRS retrospectively from date of incorporation, unless exempted
  • Key differences between SFRS and IFRS | E H Luar Co
    Differences in effective dates related to financial periods ending before 1 January 2015 are no longer relevant for 2015 financial reporting and are therefore not included here Key differences between FRSs and IFRSs as at 31 December 2015 are as follows:
  • Keeping Abreast with the Shifts in Regulatory Financial Reporting . . .
    Impact of IFRS 18 and SFRS (I) 18: The transition to SFRS (I) coincides with the effective date of IFRS 18 (and SFRS (I) 18), which introduces additional disclosure requirements
  • IFRS - View Jurisdiction
    Singapore has adopted all effective IFRS Standards, except for IFRIC 2 Members’ Shares in Co-operative Entities and Similar Instruments, and has made several modifications primarily to transition provisions and effective dates of the IFRS Standards that it has adopted





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