2019年年度说明性财务报表 -新加坡特许会计师协会（英文版）.pdf

1、Illustrative Financial Statements 2019 Preface About this publication: This publication is an illustrative financial statements (IFS) of a Singapore-incorporated company, ABC Pte. Ltd., prepared in accordance with: lFinancial Reporting Standards in Singapore (FRSs) lSingapore Companies Act, Chapter

2、50 (CA) The IFS serve to provide an illustration of the annual financial statements of a company whose principal activities are those of trading. The disclosures contained in these IFS are made based on a hypothetical entity and certain assumptions have been made about the applicability of the discl

3、osures required by FRSs. The IFS are designed to capture a wide set of circumstances and transactions, and in enhancing the relevance of the IFS, all minimum disclosure requirements of FRSs are complied with, generally without considering materiality. Also, since the IFS are prepared based on a fict

4、itious entity, assessing materiality is not possible in some circumstances. This set of IFS is a helpful enabler for entities preparing financial statements under FRSs, but its illustrative nature must be appreciated. The names of people and entities included as illustrations are fictitious. Any res

5、emblance to any person or business is purely coincidental. This 2019 edition includes illustrations of disclosures which are effective for annual periods beginning on or after 1 January 2019. To draw the attention of users to changes in this publication as compared to the 2018 edition, we have side-

6、lined the new illustrations, disclosure requirements and other editorial changes in this manner. Important notices: lThis publication is intended as an illustrative guide rather than a definitive statement. lWhile the IFS contain most of the usual disclosures typically found in the financial stateme