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Singapore

In: Financial Reporting In The Pacific Asia Region

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Listed:
  • Hai Yap Teoh
  • Eng Juan Ng

Abstract

The following sections are included:IntroductionEconomic and Business Developments in the Modern Era1960s to 1980s: From Import Substitution to High Technology ExportsEconomy in the 1990sPrivate SectorTypes of Business EnterprisesDevelopment of the Stock ExchangeAccounting ProfessionPre-1963 Period1963–87 PeriodPost-1987 PeriodProfessional RequirementsAccounting Standards and Professional PronouncementsDomestic Standards and Conformity with IASsDomestic Standards for Which There are No Applicable IASsCurrent Exposure DraftsOther Professional PronouncementsInfluences on AccountingPublic Sector SourcesPrivate Sector SourcesFinancial Reporting PracticesLegal Forms of EnterpriseFormats, Lodgement and Dissemination of Financial StatementsCountry Specific IssuesImputation Tax System for DividendsValue Added StatementSummaryReferences

Suggested Citation

  • Hai Yap Teoh & Eng Juan Ng, 1997. "Singapore," World Scientific Book Chapters, in: Ronald Ma (ed.), Financial Reporting In The Pacific Asia Region, chapter 11, pages 303-324, World Scientific Publishing Co. Pte. Ltd..
    • Handle: RePEc:wsi:wschap:9789812819611_0011
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