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 SB-FRS Guidance Note 3 - Accounting and Disclosures for Trust Funds

13 AUG 2009

13 Aug 2009

Guidance Note 3 Accounting and Disclosures for Trust Funds is issued effective for annual periods beginning on or after 1 January 2009