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Essay Details:
Essay text:
Any noncompliance
with this section may lead to
penalties of a maximum of S$2,000 or to
imprisonment for a term not exceeding
three months and also to a default penalty.
Accounts, consolidated accounts to comply
with Accounting Standards
Section 200A of the Act establishes an
Accounting Standards Committee which is
in effect the Council on Corporate Disclosure
and Governance (CCDG) and this
Council has prescribed accounting standards
known as Financial Reporting Standards
(FRS) via the Companies (Accounting
Standards) Regulations 2002.
Section 201(1A) requires to lay before the
company at its AGM, the company’s financial
statements which should comply with
the FRS and such financial statements
should give a true and fair view of the financial
results and the financial position of
the company...
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