Singapore Financial Reporting Standards (International)
Changes effective for annual periods beginning after 1 January 2023
Singapore Financial Reporting Standards (International) (SFRS(I)s) refer to Singapore Financial Reporting Standards (International) and SFRS(I) Interpretations issued by the AS Committee^.
SFRS(I)s are published for your own personal non-commercial use only, subject to the Terms & Conditions of Use of this Web Site. As SFRS(I)s are based on IFRS Standards and the copyright to IFRS Standards is owned by the IFRS Foundation, permission to use SFRS(I)s for any other purpose is required from ACRA and the IFRS Foundation with regard to SFRS(I)s and IFRS Standards, respectively.
The following are the new/revised/amendments to SFRS(I)s issued up to 31 December 2023 which are effective for annual reporting periods beginning after 1 January 2023.
Other accompanying documents
The SFRS(I)s should be read in the context of the Basis for Conclusions on IFRS Standards issued by the IASB. The Basis for Conclusions summarises the IASB's considerations in developing IFRS Standards. The use of the Basis for Conclusions is subject to the IFRS Foundation's Terms and Conditions (PDF, 171KB) as if they are materials on the IFRS Foundation's website.