Singapore Financial Reporting Standards (International)
Practice Statements
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Other accompanying documents
The SFRS(I) Practice Statements should be read in the context of the Basis for Conclusions on IFRS Practice Statements issued by the IASB. The Basis for Conclusions summarises the IASB’s considerations in developing
the IFRS Practice Statements. The use of the Basis for Conclusions is subject to the IFRS Foundation's Terms and Conditions as if they are materials on the IFRS Foundation's website.
Basis for Conclusions on IFRS Practice Statements
Archives
Archived documents can be accessed here.