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FRG 6 was developed in close consultation with the MAS and through ISCA's RAP 7-SFRS(I) Transition Working Group. It seeks to support Authorised Schemes in transitioning from RAP 7 to SFRS(I) following MAS' amendments to the Code on Collective Investment
Schemes which requires Authorised Schemes to:
- prepare financial statements and reports in accordance with SFRS(I); and
- include in their annual and half-yearly financial statements the additional disclosures previously required by RAP 7.
The amendments are effective for financial years ending on or after 31 December 2028. Correspondingly, ISCA will withdraw RAP 7 for financial periods beginning on or after 1 January 2028.
FRG 6 can be found here.