SINGAPORE Illustrative Financial Statements 2017 | KPMG | SG

SINGAPORE Illustrative Financial Statements 2017

SINGAPORE Illustrative Financial Statements 2017

This publication illustrates best practice disclosures, updated to comply with the latest requirements of the Singapore Companies Act.


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INGAPORE Illustrative Financial Statements 2017

This publication illustrates best practices for financial statement disclosures that comply with the Singapore Companies Act, Singapore Financial Reporting Standards (FRSs) and Singapore Exchange Limited Listing Manual for companies with a financial year ending 31 December 2017.

Major changes since the 2016 edition include disclosure examples for:

  • the expected financial statements impact on the initial adoption of the new IFRS-identical financial reporting framework, and new accounting standards for revenue, financial instruments and leases; and
  • the amendments to FRS 7 which require disclosure on changes in financing liabilities to enable users of financial statements to evaluate changes in liabilities arising from financing activities, including both changes arising from cash flows and non-cash changes.

Download Singapore Illustrative Financial Statements 2017

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 (excluding GST at the prevailing rate). Please contact your regular KPMG contacts.

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