Yes. Singapore incorporated companies are allowed to use IFRSs as issued by
the IASB (rather than Singapore Financial Reporting Standards) if approval for
the use of IFRSs is granted to such companies by the Accounting and Corporate
Regulatory Authority of Singapore.
In addition, a Singapore incorporated company that is listed on both a
securities exchange in Singapore and a securities exchange outside Singapore is
permitted to use IFRSs as issued by the IASB if the securities exchange outside
Singapore on which the company is listed requires the use of IFRSs.
In both of those circumstances, there is no need for Singapore incorporated
companies using IFRSs to reconcile their IFRS financial statements to SFRSs.