{"id":1434,"date":"2017-11-22T09:38:47","date_gmt":"2017-11-22T01:38:47","guid":{"rendered":"http:\/\/ehluar.com\/main\/?p=1434"},"modified":"2020-01-25T09:43:07","modified_gmt":"2020-01-25T01:43:07","slug":"e-tax-guide-on-impact-of-frs-109-issued","status":"publish","type":"post","link":"http:\/\/ehluar.com\/main\/2017\/11\/22\/e-tax-guide-on-impact-of-frs-109-issued\/","title":{"rendered":"e-Tax Guide on Impact of FRS 109 issued"},"content":{"rendered":"\n<p>FRS 109 <em>Financial Instruments<\/em> will apply to entities for annual periods beginning on or after 1 January 2018. <\/p>\n\n\n\n<p>On or about 22 November 2017, the Inland Revenue Authority of Singapore (IRAS) has published an e-Tax Guide which provides guidance on the tax treatment for entities adopting FRS 109.<\/p>\n\n\n\n<p>FRS 109 will supersede FRS 39 <em>Financial Instruments: Recognition and Measurement<\/em>.<\/p>\n\n\n\n<p>The e-Tax Guide can be downloaded from the IRAS website.<\/p>\n\n\n\n<p>Source: <em>IRAS<\/em>, 22 November 2017<\/p>\n\n\n<p><!--EndFragment--><br>\n<br>\n<\/p>","protected":false},"excerpt":{"rendered":"<p>FRS 109 Financial Instruments will apply to entities for annual periods beginning on or after 1 January 2018. On or about 22 November 2017, the Inland Revenue Authority of Singapore (IRAS) has published an e-Tax Guide which provides guidance on the tax treatment for entities adopting FRS 109. FRS 109 will supersede FRS 39 Financial [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","_et_pb_use_builder":"off","_et_pb_old_content":"","_et_gb_content_width":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,6],"tags":[],"class_list":["post-1434","post","type-post","status-publish","format-standard","hentry","category-incometax","category-techupdates"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1434","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/comments?post=1434"}],"version-history":[{"count":1,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1434\/revisions"}],"predecessor-version":[{"id":1435,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1434\/revisions\/1435"}],"wp:attachment":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/media?parent=1434"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/categories?post=1434"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/tags?post=1434"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}