• other-technical-guidance

Auditor’s Report on Financial Statements Prepared in Accordance with SFRS(I)s

The Accounting Standards Council issued Singapore Financial Reporting Standards (International) (SFRS(I)s), Singapore’s equivalent of the International Financial Reporting Standards issued by the International Accounting Standards Board, on 29 December 2017. 

Singapore-incorporated companies that have issued, or are in the process of issuing, equity or debt instruments for trading in a public market in Singapore shall apply SFRS(I)s for annual periods beginning on or after 1 January 2018. 

SFRS(I)s is also available to other Singapore-incorporated companies as an alternative framework to the Financial Reporting Standards in Singapore as well as the Singapore Financial Reporting Standard for Small Entities. 

The ISCA Auditing and Assurance Standards Committee has developed a FAQ publication to address some of the common questions relating to the auditor’s report on financial statements prepared in accordance with SFRS(I)s. 


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