Companies (Accounting Standards) Regulations

Companies Act

(Chapter 50, Sections 200A(1) and 411(g))

Rg 6

G.N. No. S 644/2002

REVISED EDITION 2004

(29th February 2004)

[1st January 2003]

Citation

1. These Regulations may be cited as the Companies (Accounting Standards) Regulations.

Accounting Standards applicable to companies

2. The Accounting Standards applicable to companies shall be known as the Financial Reporting Standards and shall comprise —

(a)	the matters set out in the First, Fourth, Fifth and Sixth Schedules;
(b)	the International Accounting Standards or International Financial Reporting Standards set out in the second column of the Third Schedule, as modified by the Second Schedule and the third column of the Third Schedule; and
(c)	the Interpretations of the Standing Interpretations Committee or Interpretations of the International Financial Reporting Interpretations Committee set out in the second column of the Seventh Schedule, as modified by the Second Schedule and the third column of the Seventh Schedule.

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