Official website links end with .gov.sg

Government agencies communicate via .gov.sg websites (e.g. go.gov.sg/open). Trusted websites

Secure websites use HTTPS

Look for a lock () or https:// as an added precaution. Share sensitive information only on official, secure websites.

Issuance of Amendments to SB-FRS 12 Deferred Tax related to Assets and Liabilities arising from a Single Transaction

29 NOV 2021

29 Nov 2021

The Amendments to SB-FRS 12 Deferred Tax related to Assets and Liabilities arising from a Single Transaction, effective for annual periods beginning on or after 1 January 2023, has been issued. Earlier application is permitted.