Preparing Financial Statements

Downloads

• Financial Reporting Practice Guidance No. 1 of 2022: Areas of Review Focus for FY2022 Financial Statements (PDF, 205KB)
• Financial Reporting Practice Guidance No. 1 of 2021: Areas of Review Focus for FY2021 Financial Statements under the Financial Reporting Surveillance Programme administered by ACRA (PDF, 278KB)
• Financial Reporting Practice Guidance No. 2 of 2020: Areas of Review Focus for FY2020 Financial Statements under the Financial Reporting Surveillance Programme administered by ACRA (PDF, 488KB)

• Financial Reporting Practice Guidance No. 1 of 2020: Proposed Areas of Review Focus by Directors on the Financial Statements Affected by the COVID-19 Pandemic (PDF, 539KB)
• 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)