The following are illustrative financial statements from the respective public accounting firms, which are prepared based on the Singapore Financial Reporting Standards.

Deloitte & Touche LLP

GAAP Singapore Ltd and its subsidiaries 2023

GAAP Singapore Ltd and its subsidiaries 2022

GAAP Singapore Ltd and its subsidiaries 2021

GAAP Singapore Ltd and its subsidiaries 2020

GAAP Singapore Ltd and its subsidiaries 2019

GAAP Singapore Ltd and its subsidiaries 2018

GAAP Singapore Ltd and its subsidiaries 2017

GAAP Singapore Ltd and its subsidiaries 2016

GAAP Singapore Ltd and its subsidiaries 2015

GAAP Singapore Ltd and its subsidiaries 2014

GAAP Singapore Ltd and its subsidiaries 2013

GAAP Singapore Ltd and its subsidiaries 2012

KPMG in Singapore

Singapore Illustrative Financial Statements 2023

Singapore Illustrative Financial Statements 2022

Singapore Illustrative Financial Statements 2021

Singapore Illustrative Financial Statements 2020

Singapore Illustrative Financial Statements 2019

Singapore Illustrative Financial Statements 2018

Singapore Illustrative Financial Statements 2017

Singapore Illustrative Financial Statements 2016  

Singapore Illustrative Financial Statements 2015

Singapore Illustrative Financial Statements 2014

Singapore Illustrative Financial Statements 2013

Singapore Illustrative Financial Statements 2012 

PricewaterhouseCoopers LLP

PwC Holdings Ltd and its Subsidiaries 2023

PwC Holdings Ltd and its Subsidiaries 2022

PwC Holdings Ltd and its Subsidiaries 2021

PwC Holdings Ltd and its Subsidiaries 2020

PwC Holdings Ltd and its Subsidiaries 2019

PwC Holdings Ltd and its Subsidiaries 2018

PwC Holdings Ltd and its Subsidiaries 2017

PwC Holdings Ltd and its Subsidiaries 2016

PwC Holdings Ltd and its Subsidiaries 2015

PwC Holdings Ltd and its Subsidiaries 2014

PwC Holdings Ltd and its Subsidiaries 2013

PwC Holdings Ltd and its Subsidiaries 2012

International Financial Reporting Standards (IFRS) Illustrative Financial Statements and Disclosure Checklists

The following are illustrative financial statements from the respective public accounting firms, which are prepared based on IFRS, and the related disclosure checklists to be used in the preparation of financial statements in accordance with IFRS.

Deloitte & Touche 

IFRS Illustrative Financial Statements

International GAAP Holdings Limited 2023

International GAAP Holdings Limited 2022

International GAAP Holdings Limited 2021

International GAAP Holdings Limited 2020

International GAAP Holdings Limited 2019

International GAAP Holdings Limited 2018

International GAAP Holdings Limited 2017

International GAAP Holdings Limited 2016 (With early adoption of IFRS 9) 

International GAAP Holdings Limited 2016 

International GAAP Holdings Limited 2015

International GAAP Holdings Limited 2014

International GAAP Holdings Limited 2013

International GAAP Holdings Limited 2012

IFRS Disclosure Checklists

IFRS compliance, presentation and disclosure checklist 2023

IFRS compliance, presentation and disclosure checklist 2022

IFRS compliance, presentation and disclosure checklist 2021

IFRS compliance, presentation and disclosure checklist 2020

IFRS compliance, presentation and disclosure checklist 2019

IFRS compliance, presentation and disclosure checklist 2018

IFRS compliance, presentation and disclosure checklist 2017

IFRS compliance, presentation and disclosure checklist 2016

IFRS compliance, presentation and disclosure checklist 2015

IFRS compliance, presentation and disclosure checklist 2014

IFRS compliance, presentation and disclosure checklist 2013

IFRS compliance, presentation and disclosure checklist 2012

Ernst & Young

IFRS Illustrative Financial Statements

Good Group (International) Limited 2023

Good Group (International) Limited 2022

Good Group (International) Limited 2021

Good Group (International) Limited 2020

Good Group (International) Limited 2019

Good Group (International) Limited 2018

Good Group (International) Limited 2017

IFRS Disclosure Checklists

International GAAP Disclosure Checklist 2023

International GAAP Disclosure Checklist 2022

International GAAP Disclosure Checklist 2021

International GAAP Disclosure Checklist 2020

International GAAP Disclosure Checklist 2019

International GAAP Disclosure Checklist 2018

International GAAP Disclosure Checklist 2017

KPMG

IFRS Illustrative Financial Statements

Guide to annual financial statements - Illustrative disclosures 2023

Guide to annual financial statements - Illustrative disclosures 2022

Guide to annual financial statements - Illustrative disclosures 2021

Guide to annual financial statements - Illustrative disclosures 2020

Guide to annual financial statements - Illustrative disclosures 2019

Guide to annual financial statements – Illustrative disclosures 2018

Guide to annual financial statements – Illustrative disclosures 2017

Guide to annual financial statements – Illustrative disclosures 2016

Guide to annual financial statements – Illustrative disclosures 2015

Guide to annual financial statements - Illustrative disclosures 2014

Guide to annual financial statements - Illustrative disclosures 2013

IFRS Disclosure Checklists

Guide to annual financial statements - Disclosure checklist 2023

Guide to annual financial statements - Disclosure checklist 2022

Guide to annual financial statements - Disclosure checklist 2021

Guide to annual financial statements - Disclosure checklist 2020

Guide to annual financial statements - Disclosure checklist 2019

Guide to annual financial statements – Disclosure checklist 2018

Guide to annual financial statements – Disclosure checklist 2017

Guide to annual financial statements – Disclosure checklist 2016

Guide to annual financial statements – Disclosure checklist 2015

Guide to annual financial statements – Disclosure checklist 2014

Guide to annual financial statements – Disclosure checklist 2013

PricewaterhouseCoopers

IFRS Illustrative Financial Statements

Illustrative IFRS consolidated financial statements for 2023 year ends

Illustrative IFRS consolidated financial statements for 2022 year ends

Illustrative IFRS consolidated financial statements for 2021 year ends

Illustrative IFRS consolidated financial statements for 2020 year ends

Illustrative IFRS consolidated financial statements for 2019 year ends

Illustrative IFRS consolidated financial statements for 2018 year ends

Illustrative IFRS consolidated financial statements for 2017 year ends

IFRS Disclosure Checklists

IFRS Disclosure Checklist 2017

IFRS Disclosure Checklist 2016

IFRS Disclosure Checklist 2015

Singapore Financial Reporting Standards for Small Entities (SFRS for SE) Illustrative Financial Statements and Disclosure Checklist

Click here for the illustrative financial statements prepared under SFRS for SE and the related disclosure checklist as issued by the Accounting Standards Council.