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As an example, the 2014 law is designed specifically to make sure that the total moneys authorised between 1 April 2014 to 31 March 2015 to be issued from the Consolidated Fund for the financial period is less than S$64,374,642,700, while the total moneys authorised to be issued from the Development Fund for the financial period is less than S ...
Law in Singapore, by the C.J. Koh Law Library, National University of Singapore; LawNet; Singaporelaw.sg, by the Singapore Academy of Law; Singapore Law Watch, by the Singapore Academy of Law; Singapore Laws on the Internet from WWLegal.com – contains a list of Singapore legal resources on the Internet (published 15 January 2005)
ACRA is the regulator of business registration, financial reporting, public accountants and corporate service providers. ACRA is also responsible for developing the accountancy sector and setting the accounting standards for companies, charities co-operative societies, and societies in Singapore.
The parent company needs to issue consolidated financial statements at the end of the year to reflect this relationship. Consolidated financial statements show the parent and the subsidiary as one single entity. During the year, the parent company can use the equity or the cost method to account for its investment in the subsidiary.
The British Consolidated Fund was so named as it consolidated together a number of existing accounts, detailed below, and facilitated proper parliamentary oversight of the spending of the executive; it was defined as "one fund into which shall flow every stream of public revenue and from which shall come the supply of every service".
A consolidated financial statement (CFS) is the "financial statement of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent company and its subsidiaries are presented as those of a single economic entity", according to the definitions stated in International Accounting Standard 27, "Consolidated and separate financial statements", and International ...
The banker's right to combine accounts has been recognised at appellate level by the courts of various other common law jurisdictions, including Australia, [4] Canada, [7] Guyana [12] and Singapore. [11] However, there does not appear to be any corresponding general right in civil law jurisdictions outside of the conventional right of set-off.
This is a somewhat complete list of all Singapore Acts of Parliament which have been passed - the entire list of acts passed is available online at the Singapore Attorney-General's Chambers website, at Singapore Statutes. Approved Budgets and annual debates may be found at the Supply Act.