FRS 18 Presentation & Disclosure: Categorisation, Retrospective Adjustment, and Compliance Guide for Singapore Firms

📘 FRS 18 (Presentation and Disclosure in Financial Statements): A Complete Guide for Singapore Businesses Singapore, October 2025 — The Accounting Standards Council (ASC) has officially adopted FRS 18, aligning Singapore’s standards with the International Financial Reporting Standards (IFRS 18)…









