SINGAPORE Illustrative Financial Statements 2011 

This publication illustrates best practice disclosures, updated to comply with the latest requirements of the Singapore Companies Act, Singapore Financial Reporting Standards (FRSs) and Singapore Exchange Limited (SGX) Listing Manual.
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Applicable to companies with a financial year ending 31 December 2011, these illustrative financial statements have been updated to incorporate, amongst others, the adoption of the amendments to the credit risk disclosures under FRS 107 Financial Instruments: Disclosures, an illustration of the alternative presentation for reconciliation of changes in other comprehensive income items as a result of the amendments to FRS 1 Presentation of Financial Statements, and illustrative examples of the modified disclosures for government-related entities under the revised FRS 24 Related Party Disclosures (2010)

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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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