SINGAPORE Illustrative Financial Statements 2016
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 2016.

Major changes since the 2015 edition include disclosure examples for:
  • the expected financial statements impact on the initial adoption of the new accounting standards for revenue, financial instruments and leases; and
  • Agriculture: Bearer plants (Amendments to FRS 16 and FRS 41).
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.

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