September 1, 2026
FRS 12 Income Taxes: Deferred Tax for Singapore SMEs (2026)
Ask most Singapore SME directors what “deferred tax” means and you’ll get a shrug, or worse, a confident wrong answer. Yet FRS 12 Income Taxes is one of…
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Articles and insights.
September 1, 2026
Provisioning for Bad Debts and Writing Off Irrecoverable Receivables
Almost every Singapore business eventually has a customer who simply does not pay. The invoice sits in the ledger, reminders go unanswered, and the receivable slowly stops being…
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August 31, 2026
Financial Advisers Act (FAA) chapter explainers , Common mistakes and rejection reasons
Financial Advisers Act (FAA) chapter explainers: common mistakes and rejection reasons for directors and counsel tracking Singapore regulatory shifts.
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Securities and Futures Act (SFA) chapter explainers , Common mistakes and rejection reasons
Securities and Futures Act (SFA) chapter explainers: common mistakes and rejection reasons for directors and counsel tracking Singapore regulatory shifts.
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Companies Act 1967 deep-dive series , Common mistakes and rejection reasons
Companies Act 1967 deep-dive series: common mistakes and rejection reasons for directors and counsel tracking Singapore regulatory shifts in 2026.
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August 31, 2026
Production of Documents Against a Singapore Company: Discovery Under Order 11 of the Rules of Court 2021
Discovery has been renamed and narrowed under the Rules of Court 2021. Here is what a Singapore company can be forced to hand over in litigation under Order…
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August 31, 2026
Committal Proceedings for Contempt of Court Against a Singapore Company and Its Officers (2026)
When a company ignores a Singapore court order, committal proceedings can result in fines or imprisonment for the directors responsible. Here is how the two-stage process works.
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August 31, 2026
FRS 36 Impairment of Assets in Singapore (2026): Testing, Goodwill and the Tax Treatment Trap
FRS 36 requires Singapore companies to write down assets that can no longer support their carrying value. Here is how the indicator test, CGU allocation and goodwill rules…
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August 31, 2026
FRS 116 Leases for Singapore SME Lessees (2026): Right-of-Use Accounting, Exemptions and the Tax Trap
FRS 116 puts most office, retail and warehouse leases on the balance sheet as right-of-use assets. Here is how Singapore SME lessees should account for it, and why…
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August 31, 2026
Partnerships for Capability Transformation (PACT) Singapore (2026): How SMEs Can Access MNC Funding and Contracts
The Partnerships for Capability Transformation scheme funds the MNC side of an MNC-SME relationship, not the SME directly. Here is how the five partnership modalities, funding rates and…
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