(NAR) VOL. 24 NO. 2 / APRIL - JUNE 2013
Title Subject PAS 27 (Amended) Separate Financial Statements PAS 28 (Amended) Investments in Associates and Joint Ventures Amendments to PFRS 1 Government Loans Amendments to PFRS 7 Disclosures – Offsetting Financial Assets and Financial Liabilities PFRS 10 Consolidated Financial Statements PFRS 11 Joint Arrangements PFRS 12 Disclosure of Interests in Other Entities PFRS 13 Fair Value Measurement
The interim financial statements as of 30 March 2013 shall contain the following disclosures: (a) whether or not the above standards are applicable to the company; and (2) if yes, whether or not the company is currently evaluating the impact based on audited figures as of December 31, 2012.
For the Commission:
(SGD.) TERESITA J. HERBOSA
Chairperson