新加坡2025财年财务报表审查重点：气候披露与会计准则更新
作者：东南亚合规中心编辑团队
TL;DR · 核心要点
新加坡会计与企业管制局（ACRA）发布《2025年财务报告实务指引第1号》，明确FY2025财务报表审查关键领域，聚焦贸易不确定性、气候风险及新会计标准影响。要点包括：① 董事须主动评估关税变动、供应链中断及气候相关风险对财务报表的实质性影响；② 气候相关财务披露（CRFD）实施时间表已延长，具体生效节点待ACRA后续公告；③ 新增或修订的会计准则（如SFRS(I)更新）须在FY2025报表中识别并应用。企业需立即启动内控复核与披露准备，尤其外资控股公司应同步协调集团全球报告政策，避免本地合规缺口导致年报延迟或监管问询。
✅ 合规行动清单 · Compliance Checklist
- ›立即对照ACRA《2025年第1号实务指引》逐条核查FY2025财务报表披露完整性，重点关注气候风险定性/定量分析
- ›于2025年财年结束前完成董事会决议文件，记录对关税、供应链及气候风险的财务影响评估过程
- ›委托持牌审计师开展CRFD准备情况专项审阅，并在年报附注中单独列示气候相关会计政策变更说明
- ›Review ACRA’s Financial Reporting Practice Guidance No. 1 of 2025 against your FY2025 financial statements, with emphasis on climate risk disclosures (qualitative and quantitative)
- ›Document board-level assessment of financial impact from tariff changes, trade disruptions, and climate risks prior to FY2025 financial statement authorization
- ›Engage a licensed auditor to perform a pre-submission CRFD readiness review and disclose any related accounting policy changes in financial statement notes
English Summary
ACRA Singapore issued Financial Reporting Practice Guidance No. 1 of 2025, effective for FY2025 financial statements. It directs directors to assess material impacts of evolving tariffs, trade disruptions, and climate-related risks on financial reporting. Key requirements include: (1) Enhanced disclosure scrutiny for climate-related financial disclosures (CRFD), with extended implementation timelines; (2) Early adoption planning for upcoming SFRS(I) and SFRS updates; (3) Rigorous evaluation of estimation uncertainty in asset valuations and provisions. All incorporated entities in Singapore—especially foreign-owned companies with consolidated reporting obligations—are affected. While no hard deadline is stated beyond FY2025 year-end reporting, preparatory actions must conclude before financial statement authorization. Practical implications include heightened audit scrutiny, potential restatements, and increased board accountability under the Companies Act.
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