Preparing Financial Statements

Downloads

• Financial Reporting Practice Guidance No. 2 of 2019: Areas of Review Focus for FY2019 Financial Statements under the Financial Reporting Surveillance Programme administered by ACRA(PDF, 573KB)
• Financial Reporting Practice Guidance No. 1 of 2019: Areas of Review Focus for FY2018 Financial Statements under the Financial Reporting Surveillance Programme administered by ACRA (PDF, 636KB)
• Financial Reporting Practice Guidance No. 1 of 2018: Areas of Review Focus for FY2017 Financial Statements under the Financial Reporting Surveillance Programme administered by ACRA (PDF, 759KB)
• Financial Reporting Practice Guidance No. 1 of 2016: Areas of Review Focus for FY2016 Financial Statements under the Financial Reporting Surveillance Programme administered by ACRA  (PDF, 402KB)
• Financial Reporting Practice Guidance No. 2 of 2015: Areas of Review Focus for FY2015 Financial Statements under the Financial Reporting Surveillance Programme administered by ACRA (PDF, 56KB)
• Financial Reporting Practice Guidance No. 1 of 2015: Areas of Review Focus for FY2014 Financial Statements under the Financial Reporting Surveillance Programme administered by ACRA (PDF, 47KB)
• Financial Reporting Practice Guidance No. 1 of 2014: Areas of Review Focus for FY2013 Financial Statements under the Financial Reporting Surveillance Programme administered by ACRA (PDF, 58KB)
• Financial Reporting Practice Guidance No. 1 of 2012: Accounting Considerations in an Uncertain Economic Environment (PDF, 126KB)

Practice Directions

• Practice Direction No. 6 of 2015: Effect of Companies (Amendment) Act 2014 on sections relating to Financial Reporting in the Companies Act (PDF, 205KB)