This publication illustrates best practice disclosures, updated to comply with the latest requirements of the Singapore Companies Act.
This publication illustrates best practices for financial statement disclosures that comply with the Singapore Companies Act, Singapore Financial Reporting Standards (International) [SFRS(I)] and the Singapore Exchange Limited Listing Manual for companies with a financial year ending 31 December 2018.
Major changes since the 2017 edition include disclosure examples for:
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 LLP in Singapore or any member of KPMG International.
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