thanks a lot
Met vriendlijke groet / best regards,
Use this link
These are the HK version of IFRS, in every FRS it says that when you comply with FRS issued by the Singapore Authority you also 100% comply with IFRS. I have not seen deviations from IFRS, it is only that they wanted to have a local version and consequently they left the word International away. See about us on the site.
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The mandate of the ASC is to develop, review, amend and approve accounting standards for entities that are under its purview, taking into account:
While the ASC will track closely the introduction of new International Financial Reporting Standards (IFRS) for possible application in Singapore, it will also take into account the local economic and business circumstances and context, as well as the entity to which the accounting standards would apply to.
The Chairman and members of the ASC are appointed by the Minister for Finance, and the Council’s composition comprises representatives from stakeholder groups such as the accounting profession, the users and preparers of financial information, academia and the Government.
Although the ASC is taking over from the CCDG, previous accounting standards, interpretations, practice directions and other directives issued by the CCDG would still remain valid and in force, as provided under Section 8(4) of the Accounting Standards Act, unless otherwise stated.
Hello, i am looking the complete soluation of IAS-12