Accounting Standards
This section provides relevant information to the accounting standards used internationally and in Singapore.
For the sub-section on Singapore, you will be able to obtain information on the accounting standards used in Singapore and find relevant links to the Accounting Standards Council (ASC)’s website for the Singapore Financial Reporting Standards, Interpretations of Financial Reporting Standards, Charities Accounting Standards and SFRS for Small Entities issued by the ASC. In addition, there are the Recommended Accounting Practices (RAPs) issued by ISCA and summaries of the FRSs, INT FRSs and RAPs.
For the sub-section on the International Accounting Standards Board (IASB), users can obtain a useful comparison between International Financial Reporting Standards and Singapore Financial Reporting Standards and a summary of the status of convergence for listed companies as espoused by the Ministry of Finance. For example, it summarises which are the standards that have yet to be adopted in Singapore and the issues that need to be addressed before the Standard can be issued.
For the sub-section on IASB Exposure Drafts and Comment Letters, you will find a list of EDs issued by IASB in the past years. This serves as an update to the users and also an avenue for the public to provide their views and comments on these EDs to ISCA. Copies of ISCA’ comment letters on various IASB pronouncements are also provided to demonstrate ISCA’ thought leadership.
For the sub-section on Consultation Drafts (CDs) from the International Integrated Reporting Council (IIRC), CDs issued by IIRC for comments are provided, both to give users an update on recent CDs issued by IIRC, and also to give users a chance to share their views of the CDs with ISCA.
Accounting Standards
This section provides relevant information to the accounting standards used internationally and in Singapore.
For the sub-section on Singapore, you will be able to obtain information on the accounting standards used in Singapore and find relevant links to the Accounting Standards Council (ASC)’s website for the Singapore Financial Reporting Standards, Interpretations of Financial Reporting Standards, Charities Accounting Standards and SFRS for Small Entities issued by the ASC. In addition, there are the Recommended Accounting Practices (RAPs) issued by ISCA and summaries of the FRSs, INT FRSs and RAPs.
For the sub-section on the International Accounting Standards Board (IASB), users can obtain a useful comparison between International Financial Reporting Standards and Singapore Financial Reporting Standards and a summary of the status of convergence for listed companies as espoused by the Ministry of Finance. For example, it summarises which are the standards that have yet to be adopted in Singapore and the issues that need to be addressed before the Standard can be issued.
For the sub-section on IASB Exposure Drafts and Comment Letters, you will find a list of EDs issued by IASB in the past years. This serves as an update to the users and also an avenue for the public to provide their views and comments on these EDs to ISCA. Copies of ISCA’ comment letters on various IASB pronouncements are also provided to demonstrate ISCA’ thought leadership.
For the sub-section on Consultation Drafts (CDs) from the International Integrated Reporting Council (IIRC), CDs issued by IIRC for comments are provided, both to give users an update on recent CDs issued by IIRC, and also to give users a chance to share their views of the CDs with ISCA.
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Accounting Standards
This section provides relevant information to the accounting standards used internationally and in Singapore.
For the sub-section on Singapore, you will be able to obtain information on the accounting standards used in Singapore and find relevant links to the Accounting Standards Council (ASC)’s website for the Singapore Financial Reporting Standards,การตีความมาตรฐานการบัญชี มาตรฐานการรายงานทางการเงิน , องค์กรการกุศลและหน่วยงาน sfrs ขนาดเล็กออกโดย ASC . นอกจากนี้ยังมีการแนะนำวิธีปฏิบัติทางการบัญชี ( raps ) ที่ออกโดย Isca และสรุปของ frss frss int , และ raps .
สำหรับซับส่วนที่มาตรฐานการบัญชีระหว่างประเทศ Board ( IASB )ผู้ใช้สามารถได้รับประโยชน์เปรียบเทียบระหว่างมาตรฐานการรายงานทางการเงิน และ สิงคโปร์ มาตรฐานการรายงานทางการเงิน และสรุปสถานะของการลู่เข้าสำหรับบริษัทจดทะเบียนเป็น espoused โดยกระทรวงการคลัง ตัวอย่างเช่น it summarises which are the standards that have yet to be adopted in Singapore and the issues that need to be addressed before the Standard can be issued.
For the sub-section on IASB Exposure Drafts and Comment Letters, you will find a list of EDs issued by IASB in the past years.นี้เป็นการปรับปรุงเพื่อผู้ใช้ และยังเป็นถนนสำหรับประชาชนที่จะให้มุมมองและความคิดเห็นในการศึกษาเหล่านี้ Isca ของพวกเขา สำเนาแสดงความคิดเห็นตัวอักษร Isca ' pronouncements กำหนดต่าง ๆนอกจากนี้ยังให้เพื่อแสดงให้เห็นถึงความเป็นผู้นำคิดว่า Isca ' .
สำหรับซับ ส่วนการหารือร่าง ( CDS ) จากนานาชาติรวมรายงานสภา ( iirc ) CDs issued by IIRC for comments are provided, both to give users an update on recent CDs issued by IIRC, and also to give users a chance to share their views of the CDs with ISCA.
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