by Willie Tan | Aug 9, 2026 | Running Your Company
Introduction Deciding between cash accounting and accrual accounting is a fundamental choice for many businesses in Singapore. The selection affects tax reporting to IRAS, management of cash flow, and compliance obligations under the Companies Act and ACRA reporting...
by The Raffles Corporate Services Editorial Team | Aug 8, 2026 | Corp Sec Library, Running Your Company
Behind almost every receivership in Singapore lies a charge — the security a lender took over a company’s assets when it advanced the money. Whether that charge is fixed or floating shapes everything that follows: what the receiver can seize, when the security...
by The Raffles Corporate Services Editorial Team | Aug 8, 2026 | Corp Sec Library, Running Your Company
When a lender appoints a receiver over a company that has defaulted, the company does not simply freeze. Contracts are still running — suppliers keep delivering, employees keep working, customers expect orders to be filled. A pressing question arises immediately: if...
by The Raffles Corporate Services Editorial Team | Aug 8, 2026 | Corp Sec Library, Running Your Company
Directors take on real personal exposure. If something goes wrong — a claim of negligence, a breach of duty, a regulatory action — a director can be sued, sometimes by the very company they serve. It is natural for a company to want to protect its directors by...
by The Raffles Corporate Services Editorial Team | Aug 8, 2026 | Corp Sec Library, Running Your Company
A shareholder who cannot attend a company meeting is not shut out of the decision. Singapore law lets them appoint someone else to attend and vote in their place. That someone is a proxy, and the rules governing proxies sit in section 181 of the Companies Act 1967....
by The Raffles Corporate Services Editorial Team | Aug 8, 2026 | Corp Sec Library, Running Your Company
Not every change to a company’s shares involves raising fresh capital or moving money. Sometimes a company simply needs to reorganise the shares it already has — splitting each share into several smaller ones, or combining several into one. In Singapore, this is...
