No. S 74
Companies Act
(Chapter 50)
Companies (Accounting Standards) (Amendment) Regulations 2007
In exercise of the powers conferred by section 200A(1) of the Companies Act, the Accounting Standards Committee (known as the Council on Corporate Disclosure and Governance), with the approval of the Minister for Finance, hereby makes the following Regulations:
Citation and commencement
1.  These Regulations may be cited as the Companies (Accounting Standards) (Amendment) Regulations 2007 and shall come into operation on 1st March 2007.
Amendment of Third Schedule
2.  The Third Schedule to the Companies (Accounting Standards) Regulations (Rg 6) is amended by inserting, immediately after the item relating to FRS 107, the following item:
“
FRS 108
Operating Segments
 
IFRS 8
Operating Segments
 
(There is no modification on IFRS 8).
”.
Amendment of Seventh Schedule
3.  The Seventh Schedule to the Companies (Accounting Standards) Regulations is amended by inserting, immediately after the item relating to INT FRS 110, the following items:
“
INT FRS 111
FRS 102 — Group and Treasury Share Transactions
 
IFRIC Interpretation 11
IFRS 2 — Group and Treasury Share Transactions
 
(There is no modification on IFRIC Interpretation 11).
INT FRS 112
Service Concession Arrangements
 
IFRIC Interpretation 12
Service Concession Arrangements
 
(There is no modification on IFRIC Interpretation 12).
”.
[G.N. Nos. S 401/2004; S 412/2004; S 521/2004; S 561/2004; S124/2005; S 326/2005; S 546/2005; S 2/2006; S 45/2006 ; S 250/2006; S 297/2006, S603/2006]

Made this 15th day of February 2007.

J Y PILLAY
Chairman,
Council on Corporate Disclosure and Governance,
Singapore.
[F200402551T; AG/LEG/SL/50/2005/3 Vol. 1]
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