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Published by: Asian Business Case Centre
Originally published in: 2013
Version: 30 December 2011
Length: 7 pages
Data source: Published sources

Abstract

With the issuance of the Singapore Charities Accounting Standard (CAS) on 24 June 2011, charities in Singapore that were already complying with the Singapore Financial Reporting Standards (FRS), were presented with a choice - should they continue to comply with FRS or switch to CAS? On the other hand, charities that were complying with the Recommended Accounting Practice 6 (RAP6) (Revised 2006), which would be withdrawn, had to adopt a new accounting standard. Would it be FRS or CAS?
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Abstract

With the issuance of the Singapore Charities Accounting Standard (CAS) on 24 June 2011, charities in Singapore that were already complying with the Singapore Financial Reporting Standards (FRS), were presented with a choice - should they continue to comply with FRS or switch to CAS? On the other hand, charities that were complying with the Recommended Accounting Practice 6 (RAP6) (Revised 2006), which would be withdrawn, had to adopt a new accounting standard. Would it be FRS or CAS?

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Location:
Industry:
Other setting(s):
2011

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