SINGAPORE WINDSOR HOLDINGS LIMITED
| Annual Report 2015
84
Year ended 31 March 2015
NOTES TO THE
FINANCIAL STATEMENTS
33. Future changes in financial reporting standards
The following new or revised Singapore Financial Reporting Standards that have been issued will be effective in
future. The transfer to the new or revised standards from the effective dates is not expected to result in material
adjustments to the financial position, results of operations, or cash flows for the following year.
FRS No.
Title
Effective date for
periods beginning
on or after
FRS 19
Amendments To FRS 19: Defined Benefit Plans: Employee Contributions
1 Jul 2014
Various
Improvements to FRSs (Issued in January 2014). Relating to
FRS 102 Share-based Payment (*)
FRS 103 Business Combinations (*)
FRS 108 Operating Segments
FRS 113 Fair Value Measurement
FRS 16 Property, Plant and Equipment
FRS 24 Related Party Disclosures
FRS 38 Intangible Assets (*)
1 Jul 2014
Various
Improvements to FRSs (Issued in February 2014). Relating to
FRS 103 Business Combinations (*)
FRS 113 Fair Value Measurement
FRS 40 Investment Property
1 Jul 2014
FRS 1
Amendments to FRS 1: Disclosure Initiative
1 Jan 2016
FRS 16, FRS 38
Amendments to FRS 16 and FRS 38: Clarification of Acceptable Methods
of Depreciation and Amortisation
1 Jan 2016
FRS 16, FRS 41
Amendments to FRS 16 and FRS 41: Agriculture: Bearer Plants (*)
1 Jan 2016
FRS 27
Amendments to FRS 27: Equity Method in Separate Financial
Statements (*)
1 Jan 2016
FRS 110, FRS 28 Amendments to FRS 110 and FRS 28: Sale or Contribution of Assets
between an Investor and its Associate or Joint Venture (*)
1 Jan 2016
FRS 110, FRS 112,
FRS 28
Amendments to FRS 110, FRS 112 and FRS 28: Investment Entities:
Applying the Consolidation Exception (*)
1 Jan 2016
FRS 111
Amendments to FRS 111: Accounting for Acquisitions of Interests in
Joint Operations (*)
1 Jan 2016
FRS 114
Regulatory Deferral Accounts (*)
1 Jan 2016
Various
Improvements to FRSs (November 2014) (*)
1 Jan 2016
FRS 115
Revenue from Contracts with Customers
1 Jan 2018
FRS 109
Financial Instruments
1 Jan 2018
(*) Not relevant to the entity.
