新加坡会计准则及其会计模式
谈新加坡会计准则的国际协调
过去财务会计更多的是事后 “ 计算”收入与成本费
用， 这已经被人们所接受 ， 并形成 了约定俗成的对财务人 员的印象 ， 现在要转向通过设计控制流程 ， 间接地通过管
理绩效来提升财务效应 ， 把成本筹划通过流程的方式来表 达和实现。 这个控制流程不仅仅包含了传统的防弊纠错功 能 ，更重要的是如何提升管理绩效。 从这个角度而言， 未来的财务经理更像是一个绩效流 程设计师 ， 其财务管理思想通过设计作业流程 ， 在整个企 业实现 ， 从而实现财务职能的又一个突破 ， 同时也拓展了
置
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报告 与美 国其他的上市公 司进行 比较 。 这样既可以吸引 国外公 司来新加坡上市又能保护投资者利益 。 对未上市
是强调报表的相关性 ， 为了呈报真实公允的报表， 允许对 准则有所偏离。 澳大利亚模式强调一贯性和可 比性 ， 要遵 守相关法规和会计 准则。如果完全按照会计准则编制报
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ＩＰ Ｓ 负责的。ＩＰ Ｓ ＣＡ ） Ｃ Ａ 是根据 国会立法 （ 证券法 中有关
会计 的条款 ） 成立的 ， 不隶属于任何部 门。 其前身是成立 于 １ ６ 年的新加坡会计 师协会 （ ｉｇ ｐ ｒ Ｓ ｃｅｙｏ ３ ９ Ｓｎ ａ ｏｅ ｏ ｉｔ ｆ Ａ ＣＵ ｔｎｓ Ｓ ｃＯ ｎａ ｔＳ Ａ ｏ它 的主要职能除了制定会计准则外 ， ， 还负责会计师注册和管理新加坡会计职业的活魂 通过本 协会和其他机构 ， 为在新加坡和其他地方从事或计划从事 会计职业 的人员提供培训 、 教育和考试服务； 按照规定审
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谈新加坡会计准则 的国际协调
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新加坡企业会计制度(3篇)
第1篇一、引言新加坡作为东南亚的经济中心，其企业会计制度在亚洲乃至全球都具有重要的影响力。
新加坡企业会计制度遵循国际会计准则（International Financial Reporting Standards，简称IFRS），同时也结合了本地法规和行业特点，形成了一套完善、高效的会计体系。
本文将从新加坡企业会计制度的背景、体系结构、主要准则、监管机构以及对企业的影响等方面进行详细介绍。
二、新加坡企业会计制度背景1. 经济发展需求新加坡自独立以来，经济发展迅速，逐渐成为全球重要的金融中心。
为了适应经济发展的需求，新加坡政府高度重视企业会计制度的建设，以规范企业财务报告，提高市场透明度，吸引外资。
2. 国际化趋势随着全球化进程的加快，新加坡企业日益融入国际市场，与国际企业的竞争日益激烈。
为了使企业财务报告具有国际可比性，新加坡企业会计制度逐渐与国际会计准则接轨。
3. 监管要求新加坡政府为了维护金融市场的稳定，保障投资者利益，对企业的财务报告实施严格的监管。
因此，新加坡企业会计制度在遵循国际会计准则的基础上，还结合了本地法规和监管要求。
三、新加坡企业会计制度体系结构1. 国际财务报告准则（IFRS）新加坡企业会计制度以国际财务报告准则为基础，将IFRS作为主要准则，确保企业财务报告的国际可比性。
2. 本地法规和标准在遵循IFRS的基础上，新加坡企业会计制度还结合了本地法规和标准，如新加坡会计准则（Singapore Financial Reporting Standards，简称SFRS）等。
3. 行业准则和指南针对特定行业，新加坡会计准则制定了一系列行业准则和指南，以规范行业财务报告。
四、新加坡企业会计制度主要准则1. 基本准则新加坡企业会计制度的基本准则包括：真实性、完整性、一致性、可比性、可理解性、相关性、谨慎性和实质重于形式。
2. 具体准则具体准则涵盖了企业的资产、负债、收入、费用、利润等各个方面，如固定资产、无形资产、存货、金融工具、收入确认、租赁等。
新加坡对会计制度的法律(3篇)
第1篇一、引言会计制度是现代市场经济体系中的重要组成部分，它对于企业经营管理、市场资源配置以及政府宏观调控都具有重要意义。
新加坡作为一个国际金融中心，其会计制度的发展和完善对于提升其国际竞争力、促进经济发展具有重要意义。
本文将从新加坡会计制度的法律框架、主要法律法规以及监管机构等方面进行探讨。
二、新加坡会计制度的法律框架1. 国际会计准则新加坡会计制度以国际会计准则（International Financial Reporting Standards，简称IFRS）为基础，致力于与国际会计准则接轨。
自2005年起，新加坡上市公司开始全面实施IFRS，成为亚洲最早实施IFRS的国家之一。
2. 新加坡会计准则（SAC）新加坡会计准则（Singapore Accounting Standards，简称SAC）是在IFRS基础上，根据新加坡实际情况制定的会计准则。
SAC涵盖了财务报告、会计政策、会计估计和披露等方面，旨在提高会计信息的质量和可比性。
3. 新加坡会计法律体系新加坡会计法律体系主要包括以下法律：（1）公司法（Companies Act）：规定了公司的设立、运营、解散等方面的法律制度，其中涉及到会计信息披露的要求。
（2）会计法（Accounting Act）：规定了会计行业的监管、会计师的资格和职责、会计报表的编制和披露等方面的法律制度。
（3）财务报告法（Financial Reporting Act）：规定了财务报告的编制、审计、披露等方面的法律制度。
（4）税法（Income Tax Act）：规定了企业会计处理、税务申报和税务审计等方面的法律制度。
三、新加坡会计制度的主要法律法规1. 公司法公司法规定了上市公司必须编制和披露财务报表，包括资产负债表、利润表、现金流量表等。
上市公司需在年度股东大会上审议财务报表，并向股东提供财务报表。
2. 会计法会计法规定了会计师的资格和职责，包括审计、编制和审核会计报表等。
新加坡会计制度设计原则(3篇)
第1篇一、引言新加坡作为一个国际金融中心，其会计制度的设计和实施在亚洲乃至全球都具有重要的影响力。
新加坡会计制度的设计原则旨在确保会计信息的真实性、完整性和可靠性，同时符合国际会计准则，促进资本市场的健康发展。
本文将从以下几个方面阐述新加坡会计制度的设计原则。
二、新加坡会计制度设计原则概述1. 真实性原则真实性原则是新加坡会计制度设计的基础，要求企业提供的会计信息应当真实、客观、公正。
具体体现在以下几个方面：（1）财务报表应当全面反映企业的财务状况、经营成果和现金流量。
（2）企业发生的交易和事项应当及时、准确地记录在财务报表中。
（3）企业应当披露所有对财务报表有重大影响的潜在风险。
2. 完整性原则完整性原则要求企业提供的会计信息应当全面、完整。
具体体现在以下几个方面：（1）企业应当编制完整的财务报表，包括资产负债表、利润表、现金流量表和所有者权益变动表。
（2）企业应当披露所有对财务报表有重大影响的交易和事项。
（3）企业应当披露所有相关的会计政策、会计估计和会计方法。
3. 可靠性原则可靠性原则要求企业提供的会计信息应当具有可验证性、一致性和可比性。
具体体现在以下几个方面：（1）会计信息应当基于实际发生的交易和事项。
（2）会计信息应当采用公认的会计原则和方法。
（3）会计信息应当具有一致性，便于比较和分析。
4. 公允性原则公允性原则要求企业提供的会计信息应当反映企业的真实价值。
具体体现在以下几个方面：（1）企业应当采用公允的计量基础，如历史成本、现行成本、市场价值等。
（2）企业应当披露所有可能影响公允性的因素。
（3）企业应当定期对资产和负债进行减值测试。
5. 及时性原则及时性原则要求企业提供的会计信息应当及时、迅速地披露。
具体体现在以下几个方面：（1）企业应当在财务报表编制完成后及时披露。
（2）企业应当及时披露所有对财务报表有重大影响的交易和事项。
（3）企业应当及时更新财务报表，以反映企业的最新财务状况。
中国-东盟五国财务会计概念框架之比较
中国－东盟五国财务会计概念框架之比较【摘要】本文对中国—东盟自由贸易区五国（新加坡、马来西亚、中国、越南、柬埔寨）不同的经济发展层次和不同的会计环境及其财务会计概念框架进行了比较，从中了解各国会计准则的特点、会计趋同程度及会计发展水平，并评价其会计准则的制定标准和质量，以寻求会计合作空间。
【关键词】概念框架；质量特征；会计准则；会计趋同财务会计概念框架（Conceptual Framework of Financial Accounting）（以下简称概念框架）是美国财务会计准则委员会在1976年最早提出来的，其目的是为了通过一个具有内在逻辑的关系概念体系，解决各项会计准则在概念运用、处理程序与方法上的缺乏协调而产生的矛盾。
这种使用概念框架来指导准则制定的理念现今被广为接受。
虽然各国对财务会计概念框架名称不尽一致，但实质是相同的。
通过对概念框架的比较，可以相应地评价其会计准则的制定标准与其既有会计准则的质量。
本文拟将中国-东盟五国，即新加坡、马来西亚、中国、越南、柬埔寨五个国家起到概念框架作用的文件进行比较，以此反映中国-东盟各国实现国际会计趋同的程度及其制定会计准则的特点。
这五个国家亦各自分属于中国-东盟自由贸易区中不同的经济发展层次，具有不同的会计环境，比较的结果具有较强的代表性。
一、中国-东盟五国相应的概念框架文件及其地位本文所比较的中国-东盟五个国家由于准则制定模式的不同，起到概念框架作用的文件也不相同。
（一）新加坡和马来西亚：非准则概念框架在概念框架的名称上采用了与IASB一样的名称：编制与呈报财务报表框架，在地位上都不属于会计准则，内容与IASB的概念框架基本相同并略有自己的特点。
马来西亚在概念框架中与IASB一样强调了概念框架并不是一份准则，因而不对任何特定的计量或披露问题确定标准。
此外，马来西亚在2007年对概念框架进行的修订中，增加了“所有的财务报表必须依照证监会、中央银行或公司注册处的所有法规，按马来西亚会计准则委员会认可的会计准则编制”的新内容。
新加坡财务报告条件分析(3篇)
第1篇一、引言随着全球经济的发展，财务报告作为一种重要的经济信息传递手段，在企业管理、投资者决策和政府监管等方面发挥着至关重要的作用。
新加坡作为全球金融中心之一，其财务报告条件具有独特性和重要性。
本文将从新加坡财务报告的条件出发，对其进行分析，以期为我国企业提供借鉴和启示。
二、新加坡财务报告条件概述新加坡财务报告条件主要包括以下几个方面：1. 标准适用：新加坡财务报告主要遵循国际财务报告准则（IFRS）和新加坡财务报告准则（SFRS）。
其中，IFRS是国际会计准则理事会（IASB）制定的国际财务报告标准，SFRS则是新加坡会计准则理事会（ACRA）根据IFRS制定的本土化准则。
2. 财务报表编制：新加坡财务报告要求企业编制资产负债表、利润表、现金流量表和所有者权益变动表等基本财务报表，并按照规定进行披露。
3. 会计政策选择：企业在编制财务报告时，需遵循会计政策一致性原则，并在财务报表中披露所采用的会计政策。
4. 会计估计：企业在编制财务报告时，需对某些无法准确计量的项目进行估计，并在财务报表中进行披露。
5. 财务报表审计：新加坡财务报告要求企业聘请具备资格的会计师事务所进行审计，确保财务报表的真实性和公允性。
三、新加坡财务报告条件分析1. 标准适用新加坡财务报告采用IFRS和SFRS，这使得新加坡财务报告在国际上具有较高的认可度。
IFRS作为全球范围内通用的财务报告标准，有助于提高企业信息的可比性，降低跨国投资和融资的风险。
同时，SFRS充分考虑了新加坡本土经济环境的特点，使得财务报告更符合当地实际情况。
2. 财务报表编制新加坡财务报告要求企业编制基本财务报表，并按照规定进行披露。
这一要求有助于投资者全面了解企业的财务状况和经营成果，为投资决策提供依据。
同时，财务报表的编制和披露有助于提高企业透明度，增强投资者信心。
3. 会计政策选择会计政策一致性原则要求企业在一定时期内保持会计政策的一致性，这有助于提高财务报告的可比性。
新加坡会计准则-2016
S$10 or equivalent S$10 or equivalent US$5 or equivalent per transfer plus incidental charges S$30 or equivalent
Subject to negotiation (minimum debit interest S$10 or equivalent) Prime plus 5% (minimum debit interest S$10)
2. Time deposits
Item Singapore dollar time deposits • 1 to 12 month(s) deposits • 7 days time deposits • Overnight deposits Foreign currency time deposits • Australian dollar • Canadian dollar • Chinese yuan • Euro • Hong Kong dollar • Japanese yen • New Zealand dollar • Sterling pound (UK) • US dollar
1. Deposits
Item
Minimum balance fee • A monthly maintenance fee
will be levied where the average balance is less than the required minimum sum stipulated for the respective account
S$80 per profile S$80 per profile S$5 per user (first 10 free) S$5 per account (first 10 free) S$8 per file upload (first 10 free per month) S$30 per Security device (first 10 free)
新加坡会计准则及其会计模式
会计准则以国际会计为基础，公司报表强调“真实与公允反应” •新加坡独立前所适用的法律为英联邦法律，1965年独立以后，走上了自主立法的道路， 其法律制度源于殖民继承历史，新加坡在经济法方面陆续颁布了《公司法》、《外国投 资法》、《外贸法》、《税法》新加坡对会计的约束主要以立法的形式，使会计活动在 法律的框架内有序的进行。
独特的注册会计师行业
新加坡注册会计师的管理基本沿用国际规范，格外注重法制，同时也针对自己的国情
制定了许多高效务实的管理办法，充分兼顾原则性和可操作性，既有法律的正文规定
又有补充法规的具体规定，法律规定散于各章条款中，体现了注重效率的的法制精神。
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新加坡会计的发展对我国的启示
( 1) 会计准则制定机构由职业团体转入由社会各界组 成的独立委员会。2002年, 新加坡政府即接受该委 员会意见, 修订了《公司法》, 根据该法财政部于 2002年8月成立公司披露与治理委员会, 简称CCDG) , 由其取代原民间机构———注册会计师协会 ( 2) 会计准则制定机构由民间机构转入官方机构。新 会计准则制定机构——公司披露与治理委员会由财 政部成立, 其成员上至主席下至委员均由财政部长 指定, 由《公司法》确定其法定地位, 并向财政部 负责。 ( 3) 会计准则被赋予法律效力强制执行。2002年之前, 新加坡的会计准则并不 具有法律效力。2002年新修订的《公司法》赋予了新加坡财务报告准则及其 解释的法律效力。
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印象新加坡
经济特色
新加坡是一个城市国家。国土总面积
699.4平方公里，土地面积狭小而人口密
度很高，但有实力和活力，新加坡的经济 发展不仅排在“亚洲四小龙”之首，商业 服务贸易排行榜出口、进口均为全球16位。 用新加坡总理李显龙的话说：他们已经在 一代人时间内从第三世界越升至第一世界。 新加坡的新国会大厦，有别于“旧国会 大厦”（Old Parliament House）
新加坡会计准则及其会计模式
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新加坡会计制度
新加坡作为“亚洲四小龙”之一，目前新 加坡的经济增长度较低，但比较稳定。其中跨 国公司支配着新加坡的国民经济，新加坡的会 计体系采用了遵照国际会计准则的方式，其中 主要的原因为新加坡是会计准则和会计法规的 执行者，而不是制定者。新加坡为了保持其会 计准则与国际会计准则相一致，公司披露与治 理委员会采用与IASB相同的概念框架，两个会 计准则的差异性非常小。
新加坡在1963年前并 2002年，新加坡修订 无专门的机构来制定会计 了《公司法》，并成立了 1987年，新加坡实行 准则，而是全盘照搬英国。 “公司披露与治理委员会” 1963年，新加坡成立了会 重大会计改革，取消了会 负责制定与发布会计准则 计公会，成立了公共会计 计公会，标志着新加坡会 及准则解释。它所制定的 师委员会和注册会计师协 计的发展进入了一个时期。 会计准则称为“新加坡财 会。注册会计师协会负责 但这时期基本上是沿用英 务报告准则”，是根据国 制定会计准则和培训会员， 国及新西兰的会计准则， 际会计准则理事会发布的 并根据经济情况以国际会 因而并没有反映本国经济 国际财务报告准则制定的。 状况。 计准则为蓝本出台了“会 至今，新加坡的会计准则 计准则说明书”，随后不 和国际会计准则内容已经 断地加以修改。 基本相同了。
两国会计制度的比较
我国与新加坡的会计制度既存在着相似之 处，又有一定的差异。相似之处主要表现在两 国在21世纪都加快了会计国际化的速度，加强 了对公司的治理以及加强了对会计工作的监督。 而不同之处则集中体现在两国会计制度制定机 构的不同上。
两国会计制度的比较
我国的会计制度是由财政部按照《会计法》 的要求统一制定的，其中包括对会计实践活动 的指导方针、会计的一般原则、不同行业的会 计账务处理程序。在我国，企业必须按照统一 的会计制度对本企业的相关经济活动进行处理。 而新加坡的会计制度先是由注册会计师协 会制定并审核的，然后随着时间的推移，其会 计制度不断的向国际会计制度趋同，换句话说， 新加坡的会计制度是由民间组织及社会各界人 士共同制定的，这也就充分的体现了其会计制 度广泛性的特点。
新加坡会计准则 FRS_12_(2016)
Income TaxesThis version of FRS 12does not include amendments that are effective for annual periods beginning after 1 January 2016.CONTENTSParagraphsINTRODUCTIONOBJECTIVESCOPEDEFINITIONSTax baseRECOGNITION OF CURRENT TAX LIABILITIES AND CURRENT TAX ASSETS RECOGNITION OF DEFERRED TAX LIABILITIES AND DEFERRED TAX ASSETS Taxable temporary differencesBusiness combinationsAssets carried at fair valueGoodwillInitial recognition of an asset or liabilityDeductible temporary differencesGoodwillInitial recognition of an asset or liabilityUnused tax losses and unused tax creditsReassessment of unrecognised deferred tax assetsInvestments in subsidiaries, branches and associates and interests injoint arrangementsMEASUREMENTRECOGNITION OF CURRENT AND DEFERRED TAXItems recognised in profit or lossItems recognised outside profit or lossDeferred tax arising from a business combinationCurrent and deferred tax arising from share-based payment transactions PRESENTATIONTax assets and tax liabilitiesOffsetIN1157 12 15 1519202122 24 32A33343738 465758 61A 66 68A 71 71 71Tax expenseTax expense (income) related to profit or loss from ordinary activities Exchange differences on deferred foreign tax liabilities or assets DISCLOSUREEFFECTIVE DATEWITHDRAWAL OF INT FRS 21ILLUSTRATIVE EXAMPLES (See separate document)Examples of temporary differencesIllustrative computations and presentation 77777879 89 99IntroductionIN1 This Standard (‘FRS 12 (revised)’) replaces FRS 12 Accounting for Taxes on Income(‘the original FRS 12’). FRS 12 (revised) is effective for accounting periods beginning on or after1 April 2001. The major changes from the original FRS 12 are as follows.IN2 The original FRS 12 required an entity to account for deferred tax using either the deferral method or a liability method which is sometimes known as the income statement liability method. FRS 12 (revised) prohibits the deferral method and requires another liability method which is sometimes known as the balance sheet liability method.The income statement liability method focuses on timing differences, whereas the balance sheet liability method focuses on temporary differences. Timing differences are differences between taxable profit and accounting profit that originate in one period and reverse in one or more subsequent periods. Temporary differences are differences between the tax base of an asset or liability and its carrying amount in the statement of financial position. The tax base of an asset or liability is the amount attributed to that asset or liability for tax purposes.All timing differences are temporary differences. Temporary differences also arise in the following circumstances, which do not give rise to timing differences, although the original FRS 12 treated them in the same way as transactions that do give rise to timing differences:(a)subsidiaries, associates or joint arrangements have not distributed their entire profits tothe parent, investor, joint venturer or joint operator;(b)assets are revalued and no equivalent adjustment is made for tax purposes; and(c)the identifiable assets acquired and liabilities assumed in a business combination aregenerally recognised at their fair values in accordance with FRS 103 BusinessCombinations, but no equivalent adjustment is made for tax purposes.Furthermore, there are some temporary differences which are not timing differences, for example those temporary differences that arise when:(a)the non-monetary assets and liabilities of an entity are measured in its functionalcurrency but the taxable profit or tax loss (and, hence, the tax base of its non-monetaryassets and liabilities) is determined in a different currency;(b)non-monetary assets and liabilities are restated under FRS 29 Financial Reporting inHyperinflationary Economies; or(c)the carrying amount of an asset or liability on initial recognition differs from its initial taxbase.IN3 The original FRS 12 permitted an entity not to recognise deferred tax assets and liabilities where there was reasonable evidence that timing differences would not reverse for some considerable period ahead. FRS 12 (revised) requires an entity to recognise a deferred tax liability or (subject to certain conditions) asset for all temporary differences, with certain exceptions noted below.IN4 The original FRS 12 required that:(a)deferred tax assets arising from timing differences should be recognised when therewas a reasonable expectation of realisation; and(b)deferred tax assets arising from tax losses should be recognised as an asset onlywhere there was assurance beyond any reasonable doubt that future taxable incomewould be sufficient to allow the benefit of the loss to be realised. The original FRS 12permitted (but did not require) an entity to defer recognition of the benefit of tax lossesuntil the period of realisation.FRS 12 (revised) requires that deferred tax assets should be recognised when it is probable that taxable profits will be available against which the deferred tax asset can be utilised.Where an entity has a history of tax losses, the entity recognises a deferred tax asset only to the extent that the entity has sufficient taxable temporary differences or there is convincing other evidence that sufficient taxable profit will be available.IN5 As an exception to the general requirement set out in paragraph IN3 above, FRS 12 (revised) prohibits the recognition of deferred tax liabilities and deferred tax assets arising from certain assets or liabilities whose carrying amount differs on initial recognition from their initial tax base. Because such circumstances do not give rise to timing differences, they did not result in deferred tax assets or liabilities under the original FRS 12.IN6 The original FRS 12 required that taxes payable on undistributed profits of subsidiaries and associates should be recognised unless it was reasonable to assume that those profits will not be distributed or that a distribution would not give rise to a tax liability. However, FRS 12 (revised) prohibits the recognition of such deferred tax liabilities (and those arising from any related cumulative translation adjustment) to the extent that:(a)the parent, investor, joint venturer or joint operator is able to control the timing of thereversal of the temporary difference; and(b)it is probable that the temporary difference will not reverse in the foreseeable future.Where this prohibition has the result that no deferred tax liabilities have been recognised, FRS 12 (revised) requires an entity to disclose the aggregate amount of the temporary differences concerned.IN7 The original FRS 12 did not refer explicitly to fair value adjustments made on a business combination. Such adjustments give rise to temporary differences and FRS 12 (revised) requires an entity to recognise the resulting deferred tax liability or (subject to the probability criterion for recognition) deferred tax asset with a corresponding effect on the determination of the amount of goodwill or bargain purchase gain recognised. However, FRS 12 (revised) prohibits the recognition of deferred tax liabilities arising from the initial recognition of goodwill. IN8 The original FRS 12 permitted, but did not require, an entity to recognise a deferred tax liability in respect of asset revaluations. FRS 12 (revised) requires an entity to recognise a deferred tax liability in respect of asset revaluations.IN9 The tax consequences of recovering the carrying amount of certain assets or liabilities may depend on the manner of recovery or settlement, for example:(a)in certain countries, capital gains are not taxed at the same rate as other taxableincome; and(b)in some countries, the amount that is deducted for tax purposes on sale of an asset isgreater than the amount that may be deducted as depreciation.The original FRS 12 gave no guidance on the measurement of deferred tax assets and liabilities in such cases. FRS 12 (revised) requires that the measurement of deferred tax liabilities and deferred tax assets should be based on the tax consequences that would follow from the manner in which the entity expects to recover or settle the carrying amount of its assets and liabilities.IN10 The original FRS 12 did not state explicitly whether deferred tax assets and liabilities may be discounted. FRS 12 (revised) prohibits discounting of deferred tax assets and liabilities.IN11 The original FRS 12 did not specify whether an entity should classify deferred tax balances as current assets and liabilities or as non-current assets and liabilities. FRS 12 (revised) requiresthat an entity which makes the current/non-current distinction should not classify deferred tax assets and liabilities as current assets and liabilities.1IN12 The original FRS 12 stated that debit and credit balances representing deferred taxes may be offset. FRS 12 (revised) establishes more restrictive conditions on offsetting, based largely on those for financial assets and liabilities in FRS 32 Financial Instruments: Disclosure and Presentation.2IN13 The original FRS 12 required disclosure of an explanation of the relationship between tax expense and accounting profit if not explained by the tax rates effective in the reporting entity’s country.FRS 12 (revised) requires this explanation to take either or both of the following forms:(a) a numerical reconciliation between tax expense (income) and the product of accountingprofit multiplied by the applicable tax rate(s); or(b) a numerical reconciliation between the average effective tax rate and the applicable taxrate.FRS 12 (revised) also requires an explanation of changes in the applicable tax rate(s) compared to the previous accounting period.IN14 New disclosures required by FRS 12 (revised) include:(a)in respect of each type of temporary difference, unused tax losses and unused taxcredits:(i)the amount of deferred tax assets and liabilities recognised; and(ii)the amount of the deferred tax income or expense recognised in profit or loss, if this is not apparent from the changes in the amounts recognised in the statementof financial position;(b)in respect of discontinued operations, the tax expense relating to:(i)the gain or loss on discontinuance; and(ii)the profit or loss from the ordinary activities of the discontinued operation; and(c)the amount of a deferred tax asset and the nature of the evidence supporting itsrecognition, when:(i)the utilisation of the deferred tax asset is dependent on future taxable profits inexcess of the profits arising from the reversal of existing taxable temporarydifferences; and(ii)the entity has suffered a loss in either the current or preceding period in the tax jurisdiction to which the deferred tax asset relates.1This requirement has been moved to paragraph 56 of FRS 1 Presentation of Financial Statements (as revised in 2008).2In 2006, FRS 32 was amended to Financial Instruments: Presentation.Financial Reporting Standard 12Income TaxesObjectiveThe objective of this Standard is to prescribe the accounting treatment for income taxes. The principal issue in accounting for income taxes is how to account for the current and future tax consequences of:(a)the future recovery (settlement) of the carrying amount of assets (liabilities) that arerecognised in an entity’s statement of financial position; and(b)transactions and other events of the current period that are recognised in a n entity’sfinancial statements.It is inherent in the recognition of an asset or liability that the reporting entity expects to recover or settle the carrying amount of that asset or liability. If it is probable that recovery or settlement of that carrying amount will make future tax payments larger (smaller) than they would be if such recovery or settlement were to have no tax consequences, this Standard requires an entity to recognise a deferred tax liability (deferred tax asset), with certain limited exceptions.This Standard requires an entity to account for the tax consequences of transactions and other events in the same way that it accounts for the transactions and other events themselves. Thus, for transactions and other events recognised in profit or loss, any related tax effects are also recognised in profit or loss. For transactions and other events recognised outside profit or loss (either in other comprehensive income or directly in equity), any related tax effects are also recognised outside profit or loss (either in other comprehensive income or directly in equity, respectively). Similarly, the recognition of deferred tax assets and liabilities in a business combination affects the amount of goodwill arising in that business combination or the amount of the bargain purchase gain recognised.This Standard also deals with the recognition of deferred tax assets arising from unused tax losses or unused tax credits, the presentation of income taxes in the financial statements and the disclosure of information relating to income taxes.Scope1 This Standard shall be applied in accounting for income taxes.2 For the purposes of this Standard, income taxes include all domestic and foreign taxes whichare based on taxable profits. Income taxes also include taxes, such as withholding taxes, which are payable by a subsidiary, associate or joint arrangement on distributions to the reporting entity.3 [Deleted]4 This Standard does not deal with the methods of accounting for government grants (see FRS20 Accounting for Government Grants and Disclosure of Government Assistance) orinvestment tax credits. However, this Standard does deal with the accounting for temporary differences that may arise from such grants or investment tax credits.Definitions5 The following terms are used in this Standard with the meanings specified:Accounting profit is profit or loss for a period before deducting tax expense.Taxable profit (tax loss) is the profit (loss) for a period, determined in accordance with the rules established by the taxation authorities, upon which income taxes are payable (recoverable).Tax expense (tax income)is the aggregate amount included in the determination of profit or loss for the period in respect of current tax and deferred tax.Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.Deferred tax liabilities are the amounts of income taxes payable in future periods in respect of taxable temporary differences.Deferred tax assets are the amounts of income taxes recoverable in future periods in respect of:(a)deductible temporary differences;(b)the carryforward of unused tax losses; and(c)the carryforward of unused tax credits.Temporary differences are differences between the carrying amount of an asset or liability in the statement of financial position and its tax base. Temporary differences may be either:(a)t axable temporary differences, which are temporary differences that will result intaxable amounts in determining taxable profit (tax loss) of future periods whenthe carrying amount of the asset or liability is recovered or settled; or(b)deductible temporary differences, which are temporary differences that will resultin amounts that are deductible in determining taxable profit (tax loss) of futureperiods when the carrying amount of the asset or liability is recovered or settled.The tax base of an asset or liability is the amount attributed to that asset or liability for tax purposes.6 Tax expense (tax income) comprises current tax expense (current tax income) and deferredtax expense (deferred tax income).Tax base7 The tax base of an asset is the amount that will be deductible for tax purposes against anytaxable economic benefits that will flow to an entity when it recovers the carrying amount of the asset. If those economic benefits will not be taxable, the tax base of the asset is equal to its carrying amount.8 The tax base of a liability is its carrying amount, less any amount that will be deductible for taxpurposes in respect of that liability in future periods. In the case of revenue which is received in advance, the tax base of the resulting liability is its carrying amount, less any amount of the revenue that will not be taxable in future periods.3Under this analysis, there is no taxable temporary difference. An alternative analysis is that the accrued dividends receivable have a tax base of nil and that a tax rate of nil is applied to the resulting taxable temporary difference of 100.Under both analyses, there is no deferred tax liability.4Under this analysis, there is no deductible temporary difference. An alternative analysis is that the accrued fines and penalties payable have a tax base of nil and that a tax rate of nil is applied to the resulting deductible temporary difference of 100. Under both analyses, there is no deferred tax asset.9 Some items have a tax base but are not recognised as assets and liabilities in the statementof financial position. For example, research costs are recognised as an expense in determining accounting profit in the period in which they are incurred but may not be permitted as a deduction in determining taxable profit (tax loss) until a later period. The difference between the tax base of the research costs, being the amount the taxation authorities will permit as a deduction in future periods, and the carrying amount of nil is a deductible temporary difference that results in a deferred tax asset.10 Where the tax base of an asset or liability is not immediately apparent, it is helpful to considerthe fundamental principle upon which this Standard is based: that an entity shall, with certain limited exceptions, recognise a deferred tax liability (asset) whenever recovery or settlement of the carrying amount of an asset or liability would make future tax payments larger (smaller) than they would be if such recovery or settlement were to have no tax consequences.Example C following paragraph 51A illustrates circumstances when it may be helpful to consider this fundamental principle, for example, when the tax base of an asset or liability depends on the expected manner of recovery or settlement.11 In consolidated financial statements, temporary differences are determined by comparing thecarrying amounts of assets and liabilities in the consolidated financial statements with the appropriate tax base. The tax base is determined by reference to a consolidated tax return in those jurisdictions in which such a return is filed. In other jurisdictions, the tax base is determined by reference to the tax returns of each entity in the group.Recognition of current tax liabilities and current tax assets12 Current tax for current and prior periods shall, to the extent unpaid, be recognised as aliability. If the amount already paid in respect of current and prior periods exceeds the amount due for those periods, the excess shall be recognised as an asset.13 The benefit relating to a tax loss that can be carried back to recover current tax of aprevious period shall be recognised as an asset.14 When a tax loss is used to recover current tax of a previous period, an entity recognises thebenefit as an asset in the period in which the tax loss occurs because it is probable that the benefit will flow to the entity and the benefit can be reliably measured.Recognition of deferred tax liabilities and deferred tax assets Taxable temporary differences15 A deferred tax liability shall be recognised for all taxable temporary differences, exceptto the extent that the deferred tax liability arises from:(a)the initial recognition of goodwill; or(b)the initial recognition of an asset or liability in a transaction which:(i)is not a business combination; and(ii)at the time of the transaction, affects neither accounting profit nor taxable profit (tax loss).However, for taxable temporary differences associated with investments in subsidiaries, branches and associates, and interests in joint arrangements, a deferred tax liability shall be recognised in accordance with paragraph 39.16 It is inherent in the recognition of an asset that its carrying amount will be recovered in theform of economic benefits that flow to the entity in future periods. When the carrying amountof the asset exceeds its tax base, the amount of taxable economic benefits will exceed the amount that will be allowed as a deduction for tax purposes. This difference is a taxable temporary difference and the obligation to pay the resulting income taxes in future periods is a deferred tax liability. As the entity recovers the carrying amount of the asset, the taxable temporary difference will reverse and the entity will have taxable profit. This makes it probable that economic benefits will flow from the entity in the form of tax payments. Therefore, this Standard requires the recognition of all deferred tax liabilities, except in certain circumstances described in paragraphs 15 and 39.17 Some temporary differences arise when income or expense is included in accounting profit inone period but is included in taxable profit in a different period. Such temporary differences are often described as timing differences. The following are examples of temporary differences of this kind which are taxable temporary differences and which therefore result in deferred tax liabilities:(a)interest revenue is included in accounting profit on a time proportion basis but may, insome jurisdictions, be included in taxable profit when cash is collected. The tax base ofany receivable recognised in the statement of financial position with respect to suchrevenues is nil because the revenues do not affect taxable profit until cash is collected;(b)depreciation used in determining taxable profit (tax loss) may differ from that used indetermining accounting profit. The temporary difference is the difference between thecarrying amount of the asset and its tax base which is the original cost of the asset lessall deductions in respect of that asset permitted by the taxation authorities indetermining taxable profit of the current and prior periods. A taxable temporarydifference arises, and results in a deferred tax liability, when tax depreciation isaccelerated (if tax depreciation is less rapid than accounting depreciation, a deductibletemporary difference arises, and results in a deferred tax asset); and(c)development costs may be capitalised and amortised over future periods in determiningaccounting profit but deducted in determining taxable profit in the period in which theyare incurred. Such development costs have a tax base of nil as they have already beendeducted from taxable profit. The temporary difference is the difference between thecarrying amount of the development costs and their tax base of nil.18 Temporary differences also arise when:(a)the identifiable assets acquired and liabilities assumed in a business combination arerecognised at their fair values in accordance with FRS 103 Business Combinations, butno equivalent adjustment is made for tax purposes (see paragraph 19);(b)assets are revalued and no equivalent adjustment is made for tax purposes (seeparagraph 20);(c)goodwill arises in a business combination (see paragraph 21);(d)the tax base of an asset or liability on initial recognition differs from its initial carryingamount, for example when an entity benefits from non-taxable government grants relatedto assets (see paragraphs 22 and 33); or(e)the carrying amount of investments in subsidiaries, branches and associates orinterests in joint arrangements becomes different from the tax base of the investment orinterest (see paragraphs 38–45).Business combinations19 With limited exceptions, the identifiable assets acquired and liabilities assumed in a businesscombination are recognised at their fair values at the acquisition date. Temporary differences arise when the tax bases of the identifiable assets acquired and liabilities assumed are not affected by the business combination or are affected differently. For example, when the carrying amount of an asset is increased to fair value but the tax base of the asset remains at cost to the previous owner, a taxable temporary difference arises which results in a deferred tax liability. The resulting deferred tax liability affects goodwill (see paragraph 66).Assets carried at fair value20 FRSs permit or require certain assets to be carried at fair value or to be revalued (see, forexample, FRS 16 Property, Plant and Equipment, FRS 38 Intangible Assets, FRS 40 Investment Property and FRS 39 Financial Instruments: Recognition and Measurement). In some jurisdictions, the revaluation or other restatement of an asset to fair value affects taxable profit (tax loss) for the current period. As a result, the tax base of the asset is adjusted and no temporary difference arises. In other jurisdictions, the revaluation or restatement of an asset does not affect taxable profit in the period of the revaluation or restatement and, consequently, the tax base of the asset is not adjusted. Nevertheless, the future recovery of the carrying amount will result in a taxable flow of economic benefits to the entity and the amount that will be deductible for tax purposes will differ from the amount of those economic benefits. The difference between the carrying amount of a revalued asset and its tax base is a temporary difference and gives rise to a deferred tax liability or asset. This is true even if:(a)the entity does not intend to dispose of the asset. In such cases, the revalued carryingamount of the asset will be recovered through use and this will generate taxable incomewhich exceeds the depreciation that will be allowable for tax purposes in future periods;or(b)tax on capital gains is deferred if the proceeds of the disposal of the asset are investedin similar assets. In such cases, the tax will ultimately become payable on sale or use ofthe similar assets.Goodwill21 Goodwill arising in a business combination is measured as the excess of (a) over (b) below:(a)the aggregate of:(i)the consideration transferred measured in accordance with FRS 103, whichgenerally requires acquisition-date fair value;(ii)the amount of any non-controlling interest in the acquiree recognised in accordance with FRS 103; and(iii)in a business combination achieved in stages, the acquisition-date fair value of the acquirer’s previously held equity interest in the acquiree.(b)the net of the acquisition-date amounts of the identifiable assets acquired and liabilitiesassumed measured in accordance with FRS 103.Many taxation authorities do not allow reductions in the carrying amount of goodwill as a deductible expense in determining taxable profit. Moreover, in such jurisdictions, the cost of goodwill is often not deductible when a subsidiary disposes of its underlying business. In such jurisdictions, goodwill has a tax base of nil. Any difference between the carrying amount of goodwill and its tax base of nil is a taxable temporary difference. However, this Standard does not permit the recognition of the resulting deferred tax liability because goodwill is measured as a residual and the recognition of the deferred tax liability would increase the carrying amount of goodwill.21A Subsequent reductions in a deferred tax liability that is unrecognised because it arises from the initial recognition of goodwill are also regarded as arising from the initial recognition of goodwill and are therefore not recognised under paragraph 15(a). For example, if in a business combination an entity recognises goodwill of CU100 that has a tax base of nil, paragraph 15(a) prohibits the entity from recognising the resulting deferred tax liability. If the entity subsequently recognises an impairment loss of CU20 for that goodwill, the amount of the taxable temporary difference relating to the goodwill is reduced from CU100 to CU80, witha resulting decrease in the value of the unrecognised deferred tax liability. That decrease inthe value of the unrecognised deferred tax liability is also regarded as relating to the initial recognition of the goodwill and is therefore prohibited from being recognised under paragraph 15(a).21B Deferred tax liabilities for taxable temporary differences relating to goodwill are, however, recognised to the extent they do not arise from the initial recognition of goodwill. For example, if in a business combination an entity recognises goodwill of CU100 that is deductible for tax purposes at a rate of 20 per cent per year starting in the year of acquisition, the tax base of the goodwill is CU100 on initial recognition and CU80 at the end of the year of acquisition. If the carrying amount of goodwill at the end of the year of acquisition remains unchanged at CU100, a taxable temporary difference of CU20 arises at the end of that year. Because that taxable temporary difference does not relate to the initial recognition of the goodwill, the resulting deferred tax liability is recognised.Initial recognition of an asset or liability22 A temporary difference may arise on initial recognition of an asset or liability, for example ifpart or all of the cost of an asset will not be deductible for tax purposes. The method of accounting for such a temporary difference depends on the nature of the transaction that led to the initial recognition of the asset or liability:(a)in a business combination, an entity recognises any deferred tax liability or asset andthis affects the amount of goodwill or bargain purchase gain it recognises (seeparagraph 19);(b)if the transaction affects either accounting profit or taxable profit, an entity recognisesany deferred tax liability or asset and recognises the resulting deferred tax expense orincome in profit or loss (see paragraph 59);(c)if the transaction is not a business combination, and affects neither accounting profitnor taxable profit, an entity would, in the absence of the exemption provided byparagraphs 15 and 24, recognise the resulting deferred tax liability or asset and adjustthe carrying amount of the asset or liability by the same amount. Such adjustmentswould make the financial statements less transparent. Therefore, this Standard doesnot permit an entity to recognise the resulting deferred tax liability or asset, either oninitial recognition or subsequently (see example below). Furthermore, an entity does notrecognise subsequent changes in the unrecognised deferred tax liability or asset as theasset is depreciated.。
新加坡会计准则 FRS_7_(2016)
Statement of Cash FlowsThis version of FRS 7 does not include amendmentsthat are effective for annual periods beginning after 1 January 2016.FRS 7FINANCIALREPORTING STANDARDCONTENTSParagraphs OBJECTIVESCOPEBENEFITS OF CASH FLOW INFORMATIONDEFINITIONSCash and cash equivalentsPRESENTATION OF A STATEMENT OF CASH FLOWSOperating activitiesInvesting activitiesFinancing activitiesREPORTING CASH FLOWS FROM OPERATING ACTIVITIESREPORTING CASH FLOWS FROM INVESTING AND FINANCING ACTIVITIES REPORTING CASH FLOWS ON A NET BASISFOREIGN CURRENCY CASH FLOWSINTEREST AND DIVIDENDSTAXES ON INCOMEINVESTMENTS IN SUBSIDIARIES, ASSOCIATES AND JOINT VENTURES CHANGES IN OWNERSHIP INTERESTS IN SUBSIDIARIESAND OTHER BUSINESSESNON-CASH TRANSACTIONSCOMPONENTS OF CASH AND CASH EQUIVALENTSOTHER DISCLOSURESEFFECTIVE DATEILLUSTRATIVE EXAMPLES (See separate document)A Statement of cash flows for an entity other than a financial institutionB Statement of cash flows for a financial institution1 4 6 7 10 131617182122 25 31 35 37 39 43 45 48 53Financial Reporting Standard 7Statement of Cash Flows1ObjectiveInformation about the cash flows of an entity is useful in providing users of financial statements with a basis to assess the ability of the entity to generate cash and cash equivalents and the needs of the entity to utilise those cash flows. The economic decisions that are taken by users require an evaluation of the ability of an entity to generate cash and cash equivalents and the timing and certainty of their generation.The objective of this Standard is to require the provision of information about the historical changes in cash and cash equivalents of an entity by means of a statement of cash flows which classifies cash flows during the period from operating, investing and financing activities.Scope1 An entity shall prepare a statement of cash flows in accordance with the requirementsof this Standard and shall present it as an integral part of its financial statements for each period for which financial statements are presented.2 [Not used]3 Users of an entity’s financial statements are interested in how the entity generates and usescash and cash equivalents. T his is the case regardless of the nature of the entity’s activities and irrespective of whether cash can be viewed as the product of the entity, as may be the case with a financial institution. Entities need cash for essentially the same reasons however different their principal revenue-producing activities might be. They need cash to conduct their operations, to pay their obligations, and to provide returns to their investors.Accordingly, this Standard requires all entities to present a statement of cash flows. Benefits of cash flow information4 A statement of cash flows, when used in conjunction with the rest of the financial statements,provides information that enables users to evaluate the changes in net assets of an entity, its financial structure (including its liquidity and solvency) and its ability to affect the amounts and timing of cash flows in order to adapt to changing circumstances and opportunities. Cash flow information is useful in assessing the ability of the entity to generate cash and cash equivalents and enables users to develop models to assess and compare the present value of the future cash flows of different entities. It also enhances the comparability of the reporting of operating performance by different entities because it eliminates the effects of using different accounting treatments for the same transactions and events.5 Historical cash flow information is often used as an indicator of the amount, timing andcertainty of future cash flows. It is also useful in checking the accuracy of past assessments of future cash flows and in examining the relationship between profitability and net cash flow and the impact of changing prices.1In March 2008, the title of FRS 7 was amended from Cash Flow Statements to Statement of Cash Flows as a consequence of the revision of FRS 1 Presentation of Financial Statements in 2008.Definitions6 The following terms are used in this Standard with the meanings specified:Cash comprises cash on hand and demand deposits.Cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value.Cash flows are inflows and outflows of cash and cash equivalents.Operating activities are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities.Investing activities are the acquisition and disposal of long-term assets and other investments not included in cash equivalents.Financing activities are activities that result in changes in the size and composition of the contributed equity and borrowings of the entity.Cash and cash equivalents7 Cash equivalents are held for the purpose of meeting short-term cash commitments ratherthan for investment or other purposes. For an investment to qualify as a cash equivalent it must be readily convertible to a known amount of cash and be subject to an insignificant risk of changes in value. Therefore, an investment normally qualifies as a cash equivalent only when it has a short maturity of, say, three months or less from the date of acquisition. Equity investments are excluded from cash equivalents unless they are, in substance, cash equivalents, for example in the case of preferred shares acquired within a short period of their maturity and with a specified redemption date.8 Bank borrowings are generally considered to be financing activities. However, in somecountries, bank overdrafts which are repayable on demand form an integral part of an entity's cash management. In these circumstances, bank overdrafts are included as a component of cash and cash equivalents. A characteristic of such banking arrangements is that the bank balance often fluctuates from being positive to overdrawn.9 Cash flows exclude movements between items that constitute cash or cash equivalentsbecause these components are part of the cash management of an entity rather than part of its operating, investing and financing activities. Cash management includes the investment of excess cash in cash equivalents.Presentation of a statement of cash flows10 The statement of cash flows shall report cash flows during the period classified byoperating, investing and financing activities.11 An entity presents its cash flows from operating, investing and financing activities in a mannerwhich is most appropriate to its business. Classification by activity provides information that allows users to assess the impact of those activities on the financial position of the entity and the amount of its cash and cash equivalents. This information may also be used to evaluate the relationships among those activities.12 A single transaction may include cash flows that are classified differently. For example, whenthe cash repayment of a loan includes both interest and capital, the interest element may be classified as an operating activity and the capital element is classified as a financing activity.Operating activities13 The amount of cash flows arising from operating activities is a key indicator of the extent towhich the operations of the entity have generated sufficient cash flows to repay loans, maintain the operating capability of the entity, pay dividends and make new investments without recourse to external sources of financing. Information about the specific components of historical operating cash flows is useful, in conjunction with other information, in forecasting future operating cash flows.14 Cash flows from operating activities are primarily derived from the principal revenue-producing activities of the entity. Therefore, they generally result from the transactions and other events that enter into the determination of profit or loss. Examples of cash flows from operating activities are:(a) cash receipts from the sale of goods and the rendering of services;(b) cash receipts from royalties, fees, commissions and other revenue;(c) cash payments to suppliers for goods and services;(d) cash payments to and on behalf of employees;(e) cash receipts and cash payments of an insurance entity for premiums and claims,annuities and other policy benefits;(f) cash payments or refunds of income taxes unless they can be specifically identifiedwith financing and investing activities; and(g) cash receipts and payments from contracts held for dealing or trading purposes.Some transactions, such as the sale of an item of plant, may give rise to a gain or loss that is included in recognised profit or loss. The cash flows relating to such transactions are cash flows from investing activities. However, cash payments to manufacture or acquire assets held for rental to others and subsequently held for sale as described in paragraph 68A of FRS16 Property, Plant and Equipment are cash flows from operating activities. The cash receiptsfrom rents and subsequent sales of such assets are also cash flows from operating activities.15 An entity may hold securities and loans for dealing or trading purposes, in which case theyare similar to inventory acquired specifically for resale. Therefore, cash flows arising from the purchase and sale of dealing or trading securities are classified as operating activities.Similarly, cash advances and loans made by financial institutions are usually classified as operating activities since they relate to the main revenue-producing activity of that entity.Investing activities16 The separate disclosure of cash flows arising from investing activities is important becausethe cash flows represent the extent to which expenditures have been made for resources intended to generate future income and cash flows. Only expenditures that result in a recognised asset in the statement of financial position are eligible for classification as investing activities. Examples of cash flows arising from investing activities are:(a) cash payments to acquire property, plant and equipment, intangibles and other long-term assets. These payments include those relating to capitalised development costsand self-constructed property, plant and equipment;(b) cash receipts from sales of property, plant and equipment, intangibles and other long-term assets;(c) cash payments to acquire equity or debt instruments of other entities and interests injoint ventures (other than payments for those instruments considered to be cashequivalents or those held for dealing or trading purposes);(d) cash receipts from sales of equity or debt instruments of other entities and interests injoint ventures (other than receipts for those instruments considered to be cashequivalents and those held for dealing or trading purposes);(e) cash advances and loans made to other parties (other than advances and loans madeby a financial institution);(f) cash receipts from the repayment of advances and loans made to other parties (otherthan advances and loans of a financial institution);(g) cash payments for futures contracts, forward contracts, option contracts and swapcontracts except when the contracts are held for dealing or trading purposes, or thepayments are classified as financing activities; and(h) cash receipts from futures contracts, forward contracts, option contracts and swapcontracts except when the contracts are held for dealing or trading purposes, or thereceipts are classified as financing activities.When a contract is accounted for as a hedge of an identifiable position the cash flows of the contract are classified in the same manner as the cash flows of the position being hedged.Financing activities17 The separate disclosure of cash flows arising from financing activities is important because itis useful in predicting claims on future cash flows by providers of capital to the entity.Examples of cash flows arising from financing activities are:(a) cash proceeds from issuing shares or other equity instruments;(b) cash payments to owners to acquire or redeem the entity’s shares;(c) cash proceeds from issuing debentures, loans, notes, bonds, mortgages and othershort-term or long-term borrowings;(d) cash repayments of amounts borrowed; and(e) cash payments by a lessee for the reduction of the outstanding liability relating to afinance lease.Reporting cash flows from operating activities18 An entity shall report cash flows from operating activities using either:(a) the direct method, whereby major classes of gross cash receipts and gross cashpayments are disclosed; or(b) the indirect method, whereby profit or loss is adjusted for the effects oftransactions of a non-cash nature, any deferrals or accruals of past or futureoperating cash receipts or payments, and items of income or expense associatedwith investing or financing cash flows.19 Entities are encouraged to report cash flows from operating activities using the direct method.The direct method provides information which may be useful in estimating future cash flows and which is not available under the indirect method. Under the direct method, information about major classes of gross cash receipts and gross cash payments may be obtained either:(a) from the accounting records of the entity; or(b) by adjusting sales, cost of sales (interest and similar income and interest expense andsimilar charges for a financial institution) and other items in the statement ofcomprehensive income for:(i) changes during the period in inventories and operating receivables and payables;(ii) other non-cash items; and(iii) other items for which the cash effects are investing or financing cash flows.20 Under the indirect method, the net cash flow from operating activities is determined byadjusting profit or loss for the effects of:(a) changes during the period in inventories and operating receivables and payables;(b) non-cash items such as depreciation, provisions, deferred taxes, unrealised foreigncurrency gains and losses, and undistributed profits of associates; and(c) all other items for which the cash effects are investing or financing cash flows.Alternatively, the net cash flow from operating activities may be presented under the indirect method by showing the revenues and expenses disclosed in the statement of comprehensive income and the changes during the period in inventories and operating receivables and payables.Reporting cash flows from investing and financing activities21 An entity shall report separately major classes of gross cash receipts and gross cashpayments arising from investing and financing activities, except to the extent that cash flows described in paragraphs 22 and 24 are reported on a net basis.Reporting cash flows on a net basis22 Cash flows arising from the following operating, investing or financing activities maybe reported on a net basis:(a) cash receipts and payments on behalf of customers when the cash flows reflectthe activities of the customer rather than those of the entity; and(b) cash receipts and payments for items in which the turnover is quick, the amountsare large, and the maturities are short.23 Examples of cash receipts and payments referred to in paragraph 22(a) are:(a) the acceptance and repayment of demand deposits of a bank;(b) funds held for customers by an investment entity; and(c) rents collected on behalf of, and paid over to, the owners of properties.23A Examples of cash receipts and payments referred to in paragraph 22(b) are advances made for, and the repayment of:(a) principal amounts relating to credit card customers;(b) the purchase and sale of investments; and(c) other short-term borrowings, for example, those which have a maturity period of threemonths or less.24 Cash flows arising from each of the following activities of a financial institution may bereported on a net basis:(a) cash receipts and payments for the acceptance and repayment of deposits with afixed maturity date;(b) the placement of deposits with and withdrawal of deposits from other financialinstitutions; and(c) cash advances and loans made to customers and the repayment of thoseadvances and loans.Foreign currency cash flows25 Cash flows arising from transactions in a foreign currency shall be recorded in anentity’s functional currency by applying to the foreign currency amount the exchan ge rate between the functional currency and the foreign currency at the date of the cash flow.26 The cash flows of a foreign subsidiary shall be translated at the exchange ratesbetween the functional currency and the foreign currency at the dates of the cash flows.27 Cash flows denominated in a foreign currency are reported in a manner consistent with FRS21 The Effects of Changes in Foreign Exchange Rates. This permits the use of an exchangerate that approximates the actual rate. For example, a weighted average exchange rate for a period may be used for recording foreign currency transactions or the translation of the cash flows of a foreign subsidiary. However, FRS 21 does not permit use of the exchange rate at the end of the reporting period when translating the cash flows of a foreign subsidiary.28 Unrealised gains and losses arising from changes in foreign currency exchange rates are notcash flows. However, the effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency is reported in the statement of cash flows in order to reconcile cash and cash equivalents at the beginning and the end of the period. This amount is presented separately from cash flows from operating, investing and financing activities and includes the differences, if any, had those cash flows been reported at end of period exchange rates.29 [Deleted]30 [Deleted]Interest and dividends31 Cash flows from interest and dividends received and paid shall each be disclosedseparately. Each shall be classified in a consistent manner from period to period as either operating, investing or financing activities.32 The total amount of interest paid during a period is disclosed in the statement of cash flowswhether it has been recognised as an expense in profit or loss or capitalised in accordance with FRS 23 Borrowing Costs.33 Interest paid and interest and dividends received are usually classified as operating cashflows for a financial institution. However, there is no consensus on the classification of these cash flows for other entities. Interest paid and interest and dividends received may be classified as operating cash flows because they enter into the determination of profit or loss.Alternatively, interest paid and interest and dividends received may be classified as financing cash flows and investing cash flows respectively, because they are costs of obtaining financial resources or returns on investments.34 Dividends paid may be classified as a financing cash flow because they are a cost ofobtaining financial resources. Alternatively, dividends paid may be classified as a component of cash flows from operating activities in order to assist users to determine the ability of an entity to pay dividends out of operating cash flows.Taxes on income35 Cash flows arising from taxes on income shall be separately disclosed and shall beclassified as cash flows from operating activities unless they can be specifically identified with financing and investing activities.36 Taxes on income arise on transactions that give rise to cash flows that are classified asoperating, investing or financing activities in a statement of cash flows. While tax expense may be readily identifiable with investing or financing activities, the related tax cash flows are often impracticable to identify and may arise in a different period from the cash flows of the underlying transaction. Therefore, taxes paid are usually classified as cash flows from operating activities. However, when it is practicable to identify the tax cash flow with an individual transaction that gives rise to cash flows that are classified as investing or financing activities the tax cash flow is classified as an investing or financing activity as appropriate.When tax cash flows are allocated over more than one class of activity, the total amount of taxes paid is disclosed.Investments in subsidiaries, associates and joint ventures37 When accounting for an investment in an associate, a joint venture or a subsidiary accountedfor by use of the equity or cost method, an investor restricts its reporting in the statement of cash flows to the cash flows between itself and the investee, for example, to dividends and advances.38 An entity that reports its interest in an associate or a joint venture using the equity methodincludes in its statement of cash flows the cash flows in respect of its investments in the associate or joint venture, and distributions and other payments or receipts between it and the associate or joint venture.Changes in ownership interests in subsidiaries and other businesses39 The aggregate cash flows arising from obtaining or losing control of subsidiaries orother businesses shall be presented separately and classified as investing activities. 40 An entity shall disclose, in aggregate, in respect of both obtaining and losing control ofsubsidiaries or other businesses during the period each of the following:(a) the total consideration paid or received;(b) the portion of the consideration consisting of cash and cash equivalents;(c) the amount of cash and cash equivalents in the subsidiaries or other businessesover which control is obtained or lost; and(d) the amount of the assets and liabilities other than cash or cash equivalents in thesubsidiaries or other businesses over which control is obtained or lost,summarised by each major category.40A A n investment entity, as defined in FRS 110 Consolidated Financial Statements, need not apply paragraphs 40(c) or 40(d) to an investment in a subsidiary that is required to be measured at fair value through profit or loss.41 The separate presentation of the cash flow effects of obtaining or losing control of subsidiariesor other businesses as single line items, together with the separate disclosure of the amounts of assets and liabilities acquired or disposed of, helps to distinguish those cash flows from the cash flows arising from the other operating, investing and financing activities. The cash flow effects of losing control are not deducted from those of obtaining control.42 The aggregate amount of the cash paid or received as consideration for obtaining or losingcontrol of subsidiaries or other businesses is reported in the statement of cash flows net of cash and cash equivalents acquired or disposed of as part of such transactions, events or changes in circumstances.42A Cash flows arising from changes in ownership interests in a subsidiary that do not result in a loss of control shall be classified as cash flows from financing activities, unless the subsidiary is held by an investment entity, as defined in FRS 110, and is required to be measured at fair value through profit or loss.42B Changes in ownership interests in a subsidiary that do not result in a loss of control, such as the subsequent purchase or sale by a parent of a subsidiary’s equity instruments, are accounted for as equity transactions (see FRS 110), unless the subsidiary is held by an investment entity and is required to be measured at fair value through profit or loss.Accordingly, the resulting cash flows are classified in the same way as other transactions with owners described in paragraph 17.Non-cash transactions43 Investing and financing transactions that do not require the use of cash or cashequivalents shall be excluded from a statement of cash flows. Such transactions shall be disclosed elsewhere in the financial statements in a way that provides all the relevant information about these investing and financing activities.44 Many investing and financing activities do not have a direct impact on current cash flowsalthough they do affect the capital and asset structure of an entity. The exclusion of non-cash transactions from the statement of cash flows is consistent with the objective of a statement of cash flows as these items do not involve cash flows in the current period. Examples of non-cash transactions are:(a) the acquisition of assets either by assuming directly related liabilities or by means of afinance lease;(b) the acquisition of an entity by means of an equity issue; and(c) the conversion of debt to equity.Components of cash and cash equivalents45 An entity shall disclose the components of cash and cash equivalents and shallpresent a reconciliation of the amounts in its statement of cash flows with the equivalent items reported in the statement of financial position.46 In view of the variety of cash management practices and banking arrangements around theworld and in order to comply with FRS 1 Presentation of Financial Statements, an entity discloses the policy which it adopts in determining the composition of cash and cash equivalents.47 The effect of any change in the policy for determining components of cash and cashequivalents, for example, a change in the classification of financial instruments previously considered to be part of an entity’s investment portfolio, is reported in accordance with FRS 8 Accounting Policies, Changes in Accounting Estimates and Errors.Other disclosures48 An entity shall disclose, together with a commentary by management, the amount ofsignificant cash and cash equivalent balances held by the entity that are not available for use by the group.49 There are various circumstances in which cash and cash equivalent balances held by anentity are not available for use by the group. Examples include cash and cash equivalent balances held by a subsidiary that operates in a country where exchange controls or other legal restrictions apply when the balances are not available for general use by the parent or other subsidiaries.50 Additional information may be relevant to users in understanding the financial position andliquidity of an entity. Disclosure of this information, together with a commentary by management, is encouraged and may include:(a) the amount of undrawn borrowing facilities that may be available for future operatingactivities and to settle capital commitments, indicating any restrictions on the use ofthese facilities;(b) [deleted](c) the aggregate amount of cash flows that represent increases in operating capacityseparately from those cash flows that are required to maintain operating capacity; and(d) the amount of the cash flows arising from the operating, investing and financingactivities of each reportable segment (see FRS 108 Operating Segments).51 The separate disclosure of cash flows that represent increases in operating capacity and cashflows that are required to maintain operating capacity is useful in enabling the user to determine whether the entity is investing adequately in the maintenance of its operating capacity. An entity that does not invest adequately in the maintenance of its operating capacity may be prejudicing future profitability for the sake of current liquidity and distributions to owners.52 The disclosure of segmental cash flows enables users to obtain a better understanding of therelationship between the cash flows of the business as a whole and those of its component parts and the availability and variability of segmental cash flows.。
新加坡会计准则 FRS_1_(2016)
IN6 FRS 1 requires an entity to present, in a statement of changes in equity, all owner changes in equity. All non-owner changes in equity (ie comprehensive income) are required to be presented in one statement of comprehensive income or in two statements (a separate income statement and a statement of comprehensive income). Components of comprehensive income are not permitted to be presented in the statement of changes in equity.
IN7 FRS 1 requires an entity to present a statement of financial position as at the beginning of the earliest comparative period in a complete set of financial statements when the entity applies an accounting policy retrospectively or makes a retrospective restatement, as defined in FRS 8 Accounting Policies, Changes in Accounting Estimates and Errors, or when the entity reclassifies items in the financial statements.
新加坡新会计制度(3篇)
第1篇随着全球经济一体化的深入发展，会计行业也面临着前所未有的变革。
新加坡作为亚洲金融中心，其会计制度的改革不仅对国内企业有着深远的影响，也对整个东南亚地区乃至全球会计行业的发展起到了示范作用。
本文将深入探讨新加坡新会计制度的特点、变革背景以及其对企业和会计行业的影响。
一、新加坡新会计制度的背景1. 国际会计准则的趋同近年来，国际会计准则（IFRS）在全球范围内的应用越来越广泛。
为了适应国际市场的需求，新加坡政府积极推动会计准则的国际化，以期提高新加坡企业在国际市场上的竞争力。
2. 新加坡经济发展需求新加坡经济持续快速发展，金融、贸易、物流等产业在全球范围内具有重要地位。
为了满足这些产业对会计信息的需求，新加坡政府认为有必要对会计制度进行改革，以提高会计信息的质量和透明度。
3. 会计行业自身发展需求随着会计行业的发展，会计准则和实务也在不断更新。
为了适应新的经济环境，新加坡会计行业需要不断进行自我革新，以提升行业整体水平。
二、新加坡新会计制度的特点1. 趋同国际会计准则新加坡新会计制度的核心目标是实现与国际会计准则的趋同。
新制度在以下几个方面与国际会计准则保持一致：（1）采用国际财务报告准则（IFRS）作为主要会计准则。
（2）对财务报表的编制、披露和审核等方面提出具体要求。
（3）加强对企业会计信息的监管，提高会计信息质量。
2. 强化信息披露新加坡新会计制度强调信息披露的重要性，要求企业对以下信息进行充分披露：（1）财务状况、经营成果和现金流量。
（2）企业内部控制和风险管理。
（3）企业关联方交易。
3. 优化会计实务新会计制度对会计实务进行了优化，主要体现在以下几个方面：（1）简化会计核算方法，提高会计信息的准确性。
（2）加强对特殊交易的会计处理，提高会计信息的可比性。
（3）规范企业会计政策的选择和变更，确保会计信息的连续性。
三、新加坡新会计制度的影响1. 提高企业竞争力新加坡新会计制度有助于提高企业竞争力。
浅谈新加坡会计准则及其对我国的启示
浅谈新加坡会计准则及其对我国的启示【摘要】新加坡的会计准则从一开始就采用了照搬国际会计准则的方式，近年来的会计改革也体现了其在会计国际化进程中的发展。
随着我国新准则的颁布实施，我国会计的国际协调问题日益突显，为此，我国应当借鉴新加坡会计准则的特点及其在国际协调方面的方法，提高应对国际经济形势变化的调整速度、会计准则制定过程的透明度、社会的参与意识和成员的广泛性。
【关键词】新加坡；国际会计准则；国际协调；新会计准则；会计改革作为“亚洲四小龙”之一的新加坡，其经济发展在经历了自由港、特产港及工业化阶段之后，至今仍保持着较低但稳定的经济增长率，其中外资在新加坡的经济发展中扮演了极为关键的角色，跨国公司几乎完全支配国民经济。
经济的独立性和外向性使得新加坡的会计采取了照搬国际会计准则的方式。
相比之下，我国的会计准则采取了在向市场经济转轨的过程中渐进的方式，走一条中国特色的国际化协调道路。
本文拟从新加坡会计准则制定机构改革、准则修订过程及2007年准则的修订三个方面进行阐述，并简要谈谈对我国会计准则国际协调的启示。
一、新加坡会计准则的制定和实施在2003年之前，新加坡会计准则的制定是由注册会计师协会(Institute of Certified Public Accountants of Singapore简称ICPAS)负责的，ICPAS是1987年在会计法下成立的会计职业团体，不隶属于任何部门。
成员中有八名来自其会员，其他三名代表则是由财政部指定。
ICPAS 制定的会计准则称为“会计准则说明书”（Statement of Accounting Standard，简称SAS）和解释公告（INT），分别基于国际会计准则理事会（IASB）发布的国际会计准则（IAS）和解释公告（SIC），只对部分准则稍加改动。
思想汇报/sixianghuibao/目前新加坡公司使用的是公司披露与治理委员会（CCDG）发布的新加坡财务报告准则(FRS)，CCDG建立的背景是为了使新加坡成为重要的商业和金融中心，政府感到需要提高公众投资者对新加坡上市公司财务报表信息的真实性和公允性的信心，而同时期其他法规的发展也突显出公司治理和财务报表披露的重要性。
中国会计准则和新加坡会计准则-定义说明解析
中国会计准则和新加坡会计准则-概述说明以及解释1.引言1.1 概述概述会计准则在各国的经济活动中起着至关重要的作用，它们为企业提供了一种规范和标准，以便更好地说明和记录财务信息。
中国会计准则和新加坡会计准则是两个亚洲国家的会计准则，它们在各自的国家中发挥着重要作用。
中国会计准则是中国国家会计准则委员会制定和发布的一套规范。
随着中国经济的快速发展和对国际认可的需求增加，中国会计准则在过去几十年中已经取得了长足的发展。
这些准则不仅对中国企业的会计提供了明确的规定，同时也为国际上对中国企业的财务信息提供了准确和可比较的依据。
新加坡会计准则则是新加坡会计标准理事会制定和发布的一套规范，旨在确保新加坡企业的财务报告准确和透明。
新加坡作为一个全球金融中心，其会计准则的质量和适用性非常重要，并且需要与国际会计准则保持一致，以便更好地促进国际商业交流和投资。
本文将对中国会计准则和新加坡会计准则进行深入研究和比较。
在比较过程中，我们将探讨这两套准则的相似之处和差异之处，并分析它们在财务报告中的影响和应用。
此外，我们还将探讨中国和新加坡会计准则面临的挑战和各自的应对策略。
通过本文的撰写，我们希望为读者提供一个全面了解中国会计准则和新加坡会计准则的机会，并进一步认识到不同会计准则对企业和国家的重要性。
最后，我们将总结主要发现，并提出相应的影响和建议，以推动中国和新加坡在会计准则领域的进一步发展。
文章结构部分的内容可以编写如下：1.2 文章结构本文主要分为三个部分。
首先，将对中国会计准则进行介绍，包括其背景和发展、主要内容以及影响和应用。
然后，将对新加坡会计准则进行介绍，包括其背景和发展、主要内容以及影响和应用。
最后，将对中国会计准则和新加坡会计准则进行比较与对比，包括相似之处、差异之处以及对影响和挑战的讨论。
通过对这三个方面的分析，我们可以更深入地了解中国和新加坡的会计准则制度。
同时，比较和对比这两个国家的会计准则也能揭示出它们在会计准则制定和实施方面的不同之处。
外国_会计制度(3篇)
第1篇随着全球化的发展，各国之间的经济往来日益频繁，会计作为经济管理的重要组成部分，其制度也在不断演变和相互影响。
本文将对外国会计制度进行概述，包括主要国家的会计制度特点、会计准则的发展历程以及会计制度在全球化背景下的影响。
一、美国会计制度1. 会计准则体系美国会计制度以美国财务会计准则委员会（FASB）发布的财务会计准则（SFAS）为核心，形成了较为完善的会计准则体系。
FASB的准则旨在提高财务报告的透明度和可比性，以保护投资者利益。
2. 会计原则美国会计制度遵循以下原则：（1）历史成本原则：资产和负债以取得时的成本进行计量。
（2）实现原则：收入和费用在实现时确认。
（3）配比原则：收入和费用在同一会计期间确认。
（4）稳健性原则：在不确定的情况下，应采取保守的会计处理。
3. 会计制度特点美国会计制度具有以下特点：（1）强调市场导向：会计准则的制定以市场为导向，关注投资者需求。
（2）注重会计信息质量：强调会计信息的可靠性、相关性和可比性。
（3）重视审计监督：美国注册会计师协会（AICPA）对会计职业进行监管，确保会计信息质量。
二、欧洲会计制度1. 欧洲会计准则体系欧洲会计制度以欧洲委员会发布的欧盟会计指令（EU-IFRS）为核心，形成了较为统一的会计准则体系。
欧盟会计指令旨在实现欧洲各国会计准则的协调，提高会计信息质量。
2. 会计原则欧洲会计制度遵循以下原则：（1）历史成本原则：资产和负债以取得时的成本进行计量。
（2）实现原则：收入和费用在实现时确认。
（3）配比原则：收入和费用在同一会计期间确认。
（4）谨慎性原则：在不确定的情况下，应采取保守的会计处理。
3. 会计制度特点欧洲会计制度具有以下特点：（1）强调欧盟一体化：欧盟会计指令旨在实现欧洲各国会计准则的协调。
（2）注重会计信息质量：强调会计信息的可靠性、相关性和可比性。
（3）重视审计监督：欧洲审计准则委员会（EAC）对会计职业进行监管，确保会计信息质量。
新加坡的会计制度(3篇)
第1篇一、引言会计制度是一个国家或地区经济管理的重要组成部分，对于维护市场经济秩序、促进经济发展具有重要作用。
新加坡作为一个国际金融中心，其会计制度在遵循国际会计准则的基础上，结合本土特色，形成了一套较为完善的体系。
本文将从新加坡会计制度的背景、原则、主要内容、监管体系以及面临的挑战等方面进行探讨。
二、新加坡会计制度的背景1. 经济发展需求新加坡自1965年独立以来，经济快速发展，逐渐成为全球重要的金融中心。
为了适应经济发展的需求，新加坡政府高度重视会计制度的建设，以确保企业财务信息的真实、准确、完整。
2. 国际化趋势随着全球化进程的加快，新加坡企业与国际市场的联系日益紧密。
为了提高国际竞争力，新加坡会计制度需要与国际会计准则接轨，以方便企业在国际市场上进行财务报告和审计。
3. 会计行业自身发展新加坡会计行业经过多年的发展，已经形成了一支专业、高效的会计队伍。
为满足会计行业自身发展的需要，新加坡会计制度不断完善，以提高会计信息质量。
三、新加坡会计制度的原则1. 真实性原则：企业财务报告应真实反映企业的财务状况、经营成果和现金流量。
2. 完整性原则：企业财务报告应全面反映企业的经济活动。
3. 公允性原则：企业财务报告应按照公允价值计量，以反映企业的真实价值。
4. 可比性原则：企业财务报告应保持前后一致，便于比较和分析。
5. 及时性原则：企业财务报告应及时披露，确保信息使用者能够及时了解企业的财务状况。
四、新加坡会计制度的主要内容1. 会计准则新加坡会计准则主要参照国际财务报告准则（IFRS），并结合本土特色进行适当调整。
新加坡会计准则由新加坡会计准则理事会（SAC）负责制定和发布。
2. 会计科目及报表新加坡企业会计科目及报表主要包括资产负债表、利润表、现金流量表和所有者权益变动表。
这些报表反映了企业的财务状况、经营成果和现金流量。
3. 会计政策新加坡企业会计政策主要包括收入确认、存货计量、固定资产折旧、无形资产摊销、投资收益确认等。
新加坡与中国会计准则-概述说明以及解释
新加坡与中国会计准则-概述说明以及解释1.引言1.1 概述概述：新加坡和中国分别拥有各自独特的会计准则体系，这两个国家在会计标准制定、实施和监管等方面存在一定的差异。
新加坡会计准则参考国际会计准则，强调透明度和财务报告的质量，注重规范化和国际化；而中国会计准则则更注重与国家经济、市场发展等因素的结合，强调符合国情和实际情况的制定。
本文将对新加坡和中国的会计准则进行深入比较与分析，探讨它们在会计规范、信息披露、审计监管等方面的异同之处，为进一步研究两国会计准则的发展提供参考和启示。
1.2 文章结构文章结构部分应该包括对整篇文章的框架和内容安排进行简要的介绍，以便读者了解整篇文章的组织架构和内容安排。
具体内容可以包括每个章节的主题和重点，以及各章节之间的逻辑关系和联系。
文章结构部分的内容可以参考如下：文章结构部分:本文主要分为三个部分：引言、正文和结论。
在引言部分，我们将对新加坡与中国会计准则进行简要介绍，明确本文的目的和意义。
引言部分的概述部分将简要概括新加坡和中国会计准则的概况；文章结构部分将对整篇文章的章节组织进行概括；目的部分将强调本文研究的目的和价值。
在正文部分，我们将分别介绍新加坡会计准则和中国会计准则的基本情况、特点、发展历程等内容。
然后对这两种会计准则进行比较和对比分析，揭示它们在实践中的异同之处。
在结论部分，我们将对整篇文章进行总结，概括主要观点和结论，展望新加坡和中国会计准则未来的发展趋势，并提出对会计准则制定和应用的一些思考和建议。
1.3 目的本文的目的是通过对新加坡与中国会计准则的比较与分析，探讨它们之间的异同之处。
通过深入了解两国不同的会计准则体系，读者可以更好地理解两国在会计标准上的差异，为跨国企业以及国际贸易提供更准确的财务信息。
同时，本文也旨在帮助读者了解两国会计准则的发展历程、背景和主要特点，进一步促进两国之间在会计领域的交流与合作。
通过本文的研究，我们期望读者能够对新加坡和中国的会计准则有更深入的了解，为实际业务操作提供更准确的指导和支持。
新加坡会计报税制度(3篇)
第1篇一、引言新加坡作为东南亚重要的金融中心之一，其会计报税制度在全球范围内具有较高的声誉。
新加坡的会计报税制度以其高效、透明和国际化著称，吸引了众多跨国企业和个人投资者。
本文将从新加坡会计报税制度的基本原则、税制结构、申报流程、税务筹划等方面进行详细阐述。
二、新加坡会计报税制度的基本原则1. 依法纳税原则：新加坡会计报税制度强调依法纳税，要求所有企业和个人必须按照国家税法规定进行纳税申报。
2. 税收中性原则：新加坡会计报税制度注重税收中性，即税收政策不应影响市场资源配置，不对企业生产经营产生不利影响。
3. 税收公平原则：新加坡会计报税制度力求实现税收公平，要求所有纳税人在同等条件下纳税。
4. 税收透明原则：新加坡会计报税制度强调税收透明，要求税务部门公开税收政策、程序和结果，保障纳税人的合法权益。
三、新加坡税制结构1. 个人所得税：新加坡个人所得税采用累进税率，分为22个税率等级，最高税率为33%。
个人所得税的征收对象为新加坡居民、非居民及在新加坡居住满183天的个人。
2. 企业所得税：新加坡企业所得税税率为17%，适用于所有在新加坡注册的企业，无论其资本来源。
3. 增值税：新加坡实行消费型增值税制度，税率为7%。
增值税的征收对象为在新加坡销售货物或提供服务的商家。
4. 资本利得税：新加坡对资本利得征收税率为17%，适用于股票、债券、房地产等资本性资产的转让所得。
5. 股息税：新加坡对股息征收税率为17%，适用于新加坡居民和非居民股东。
四、新加坡会计报税申报流程1. 确定纳税人身份：纳税人需根据自身情况确定其纳税人身份，如居民、非居民等。
2. 选择会计准则：纳税人需根据新加坡会计准则选择适用的会计准则，如新加坡财务报告准则（SFRS）等。
3. 编制财务报表：纳税人需根据选择的会计准则编制财务报表，包括资产负债表、利润表、现金流量表等。
4. 纳税申报：纳税人需在规定的期限内向新加坡税务局提交纳税申报表，包括个人所得税、企业所得税、增值税等。
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会计准则以国际会计为基础，公司报表强调“真实与公允反应” •新加坡独立前所适用的法律为英联邦法律，1965年独立以后，走上了自主立法的道路， 其法律制度源于殖民继承历史，新加坡在经济法方面陆续颁布了《公司法》、《外国投 资法》、《外贸法》、《税法》新加坡对会计的约束主要以立法的形式，使会计活动在 法律的框架内有序的进行。
新加坡会计准则的发展历程
1987年到2002年：逐渐脱离英国会计准则, 向国
际会计准则靠拢，1987年,新加坡实行重大会计改革,
取消了会计协会，成立注册会计师协会 ( ICPAS) 。 注册会计师协会在1987年根据新加坡的经济情况以国
际会计准则为蓝本出台新加坡的会计准则。
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新加坡会计的发展对我国的启示
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（二）会计准则制定的过程应更加公开，并提高社会的参与意
识
准则的制定过程实际上是一种由多方的利益集团参与的博弈过程，所以 CCDG将征求意见稿挂在官方主页，人人都可下载，并且准则制定中的任何进展 都会公之于众。这种公开性不仅有利于社会各界更加了解准则的制定过程，还 可以吸引各方利益集团的关注，并让他们积极参与到准则的制定过程中来，而 会计准则经过这种不断的多方博弈才能更加完善和健全。相比之下，我国会计 准则的制定机构是财政部门会计司下的会计准则委员会，在新准则的制定中， 虽然也有将征求意见稿挂在网上，但并没有引起社会的积极讨论，主要是因为 在国企中的会计人员普遍缺乏参与博弈的意识。所以我国应调动各利益集团参 与准则制定的热情，并保证他们的参与真正发挥作用。
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新加坡会计准则的变革
由于新加坡会计准则制定直接以国际会计准则理 事会发布的IAS/IFRS为蓝本, 因此其准则制定跳 过英、美模式的立项和起草阶段, 只经过三个阶 段: 征求阶段、审查反馈意见、后征求意见阶段 ———提交意见信给国际会计准则理事会。当国 际会计准则理事会发布征求意见稿, 新加坡会计 准则制定机构将同时以其自身名义在其网站发布 相同的征求意见稿, 以征求公众意见。在审查公 众意见及征求意见稿上的会计问题之后, 会计
时就与国际会计准则保持一致。因此，遵守了新加坡会计准则在很大
程度上意味着遵守了国际会计准则。IASB发布的准则为国际财务报告 准则（IFRSs）。新加坡采用了IASB发布的IASs和IFRSs，对每个准则
进行仔细考虑后才确定是否应用为新加坡的准则。被采用的准则将被
作为新加坡发布的财务报告准则（FRS）。新加坡将会计准则更名为 财务报告准则也反映了其与国际会计准则的趋同。
( 1) 会计准则制定机构由职业团体转入由社会各界组 成的独立委员会。2002年, 新加坡政府即接受该委 员会意见, 修订了《公司法》, 根据该法财政部于 2002年8月成立公司披露与治理委员会, 简称CCDG) , 由其取代原民间机构———注册会计师协会 ( 2) 会计准则制定机构由民间机构转入官方机构。新 会计准则制定机构——公司披露与治理委员会由财 政部成立, 其成员上至主席下至委员均由财政部长 指定, 由《公司法》确定其法定地位, 并向财政部 负责。 ( 3) 会计准则被赋予法律效力强制执行。2002年之前, 新加坡的会计准则并不 具有法律效力。2002年新修订的《公司法》赋予了新加坡财务报告准则及其 解释的法律效力。
新加坡与我国同处亚洲，两国一直都采取积极的吸取和利用外资政策。但 由于经济、政治、市场环境的差别，两国的会计国际化进程却采取了不同的 方式。新加坡由于外资企业占主导地位，拥有成熟的市场环境，会计模式从 一开始就几乎照搬国际会计准则。但其近年来会计制度的改革也体现了加快 会计国际化、加强公司治理、加强会计监管模式等一系列议题，会计准则的 修订则体现了经济全球化下会计准则的国际协调问题。而我国至今大部分企 业仍为国有企业，所以会计准则采取了在转型经济中渐进的方式，2006年新 会计准则的颁布实施使我国会计准则和国际会计准则基本趋同。但在将来的 会计国际化协调道路上怎么发展，新加坡会计制度的发展是值得我国借鉴的。
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（三）会计准则的制定成员应具有广泛的代表性
从新加坡会计准则的制定机构由ICPAS到CCDG的转变可以看出，其成员扩展 到商界、学术界和政府等各界代表，使其准则可以适应多方的利益和要求。而 在我国，准则的起草小组或核心小组的成员几乎全部是技术性的政府官员，他 们仅仅代表政府机构和国有资本所有者的利益，然而在我国以公有制为主体， 多种经济成分并存的经济体制下，国有资本所有者仅是企业利益相关者之一。 随着近年证券市场的发展和股权分置改革，股权的社会化程度迅速提高，如果 公众持股人的利益在准则中不能得到应有的重视，那么企业就有可能采用违法 的方式去实现他们的利益目的。近年来出现的会计信息失真问题，在某种程度 上可以说是会计准则制定者的代表性不足的后果。
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新加坡会计准则的制定
(二)新加坡允许采用全球公认的会计准则，如美国公认会计原则 （GAAP）。目前，在美国上市的非新加坡公司到新加坡上市，新加坡 允许其采用GAAP而不用调整为新加坡的会计准则。新加坡要吸引国外
公司投资和上市，其原则就是不给企业增加不必要的成本，同时还要
保护投资者的利益。况且，投资者可以从投资经理人那里获得有关公 司业绩的分析和对比信息。因此，新交所已允许国外上市公司采用新
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印象新加坡
经济特色
新加坡是一个城市国家。国土总面积
699.4平方公里，土地面积狭小而人口密
度很高，但有实力和活力，新加坡的经济 发展不仅排在“亚洲四小龙”之首，商业 服务贸易排行榜出口、进口均为全球16位。 用新加坡总理李显龙的话说：他们已经在 一代人时间内从第三世界越升至第一世界。 新加坡的新国会大厦，有别于“旧国会 大厦”（Old Parliament House）
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新加坡会计准则的制定
■新加坡在1963年脱离英国殖民统治后, 开始独立探索其会 计发展道路。 （一）新加坡会计准则几乎完全是依照国际会计准则委员会发布的
国际会计准则来制定的。它采用国际会计准则理事会 （IASB） 的概 念框架，新加坡公司披露与治理委员会（CCDG） 开始制定会计准则
交所认同的可选择的会计准则。对于新加坡的上市公司，CCDG认为如
果它们也在国外上市并要求采用不同的准则，只要该准则在新交所允 许的范围内，它们可以不采用新加坡的FRS。对于这种双重上市公司， 其应该为投资者提供与同行业其他公司可比的分析报告。
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新加坡会计准则的制定
（三）新加坡允许在其境内上市的外资企业遵照IFRSs 、GAAP、FRS编 制财务报告。新加坡免除了企业将其遵照GAAP或IFRSs编制的财务报告 调整为按FRS编报，这充分体现了新加坡会计准则最大限度地为国家吸
引外来投资及为保护投资者的利益服务并把服务于国家和社会作为会
计目标的特点。同时，新加坡基本上接受了国际会计准则，这决定了 新加坡会计国际化的特点。但是我们必须看到，新加坡对IFRSs的接受 不是盲目的，而是在充分考虑了IFRSs对新加坡的适用程度之后才决定 是否在本国采用。
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新加坡会计准则的变革
独特的注册会计师行业
新加坡注册会计师的管理基本沿用国际规范，格外注重法制，同时也针对自己的国情
制定了许多高效务实的管理办法，充分兼顾原则性和可操作性，既有法律的正文规定
又有补充法规的具体规定，法律规定散于各章条款中，体现了注重效率的的法制精神。
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过渡页
新加坡会计的发展对我国的启示
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新加坡会计模式
B
A
C
表现形式
E
D
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新加坡会计模式的特点
立法根基建立在英国普通法系上，新法规陆续颁布并不断修订
•新加坡的开房程度很高，吸引了大量国际资金流入，因此以国际准则为本国会计准则制 定是成本效益优先的选择，每条国际会计准则制定基础都经过审查，以此确认其是否符 合新加坡国情，之后作为临时会计准则发布，将有助于降低在新加坡投资的公司和走向 海外市场的新加坡公司服从成本。基于选择英联邦的会计模式，强调公司财务报表应公 允真反映，并遵守国际会计准则，提出对国际会计准则的修改，以适应新加坡国情。
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新加坡会计准则与会计模式的介绍 小组成员：
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目录
印象新加坡
新加坡会计准则的发展、制定、变革
新加坡会计模式及其特点
中新比较会计模式比较及对我国的启示
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印象新加坡
地理位置
新加坡是一个岛屿国家。地处 东南亚的马来半岛南端，由一个本 岛和60多个小岛组成，在赤道之北 136.8公里处，其本岛由东到西约 42公里，总面积为682平方公里， 扼太平洋和印度洋的航运要道—— 马六甲海峡的咽喉，是亚、澳、欧、 非 四 洲 的 海 上 交 通 枢 纽 。
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新加坡会计的发展对我国的启示
1.
（一）加快对国际经济形势变化的反应速度
新加坡会计准则的修订一直都是紧跟着国际会计准则的修订，包括其准 则称谓和准则制定机构的改革。从新加坡会计准则的制定程序来看，CCDG在 准则制定的每一个阶段都与IASB保持沟通并密切关注其发展。2007年，CCDG 就FRS7，FRS101两条准则在5个月内修订了两次。迅速的调整不仅可以消除存 在的问题，还可以防患于未来，但由此增加的相关成本，包括编制成本、学 习成本、新会计软件的研发使用费、审计费、咨询费等也值得思考。我国没 有必要完全追随国际会计准则的变化，但准则制定机构应该积极关注和参与 国际会计准则的修订和完善，及时思考其在我国的实际应用。