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Accounting and Corporate Regulatory Authority

ACRA has issued the Areas of Review Focus for FY2021 Financial Statements under ACRA’s Financial Reporting Surveillance Programme.

Audience

Accountants

Accounting entities

Businesses

News Topic

Accounting standards and sector regulation

Category

Announcement

14 December 2021

This article has been migrated from an earlier version of the site and may display formatting inconsistencies.

Despite optimism over global economic recovery from the impact of COVID-19, much uncertainty remains over the pace and uniformity of recovery across different jurisdictions and industries. ACRA has issued Financial Reporting Practice Guidance No. 1 of 2021 which highlights financial reporting areas that may require closer attention by directors in the review of the FY2021 financial statements.

The Practice Guidance is available for download here.