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SINGAPORE Illustrative Financial Statements 2009

This publication illustrates best practice disclosures, updated to comply with the latest requirements of the Singapore Companies Act, Singapore Financial Reporting Standards (FRSs) and Singapore Exchange Limited (SGX) Listing Manual, applicable to companies with a financial year ending 31 December 2009. This publication provides illustrative disclosures required by FRSs in issue at 1 September 2009 that are required to be applied by an entity with an annual period beginning on 1 January 2009. The more significant accounting changes in 2009 that have been incorporated include the adoption of:

• Revised FRS 1 Presentation of Financial Statements (2008)
• FRS 108 Operating Segments
• Amendments to FRS 107 Financial Instruments: Disclosures.

Click HERE to download the full document (1.28 MB)

While care has been taken in the preparation of this publication, reference to accounting standards and other authoritative material should be made, and specific advice sought, in respect of any particular transaction or specific circumstances. No responsibility for loss occasioned to any person acting or refraining from action as a result of any material in this publication can be accepted by KPMG Singapore or any member of KPMG International.

Copies of this publication are available to any individual, organisation or group at a charge of S$50 (inclusive of GST at the prevailing rate). Please contact your regular KPMG contacts.

		More Information For bulk orders or more information, please contact: Mohd Sahari Nurliza at +65 6213 2321 The book is also available at the KPMG Singapore office.