东南亚关税贸易中心
🇸🇬 Singapore法规

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

FY2025 Financial Statement Review Focus | Singapore

适用国家🇸🇬 新加坡 (Singapore)
资讯类型法规 (Import/Export Regulations)
信息来源ACRA
生效日期2025-04-01
发布时间

TL;DR

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。

行动清单

  • >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.

需要查询具体 HS 编码的精确税率？

SuperlinkAI 支持单个/批量 HS 编码查询，覆盖 MFN 税率、FTA 优惠税率、落地价计算

SuperlinkAI HS 编码查询 →WhatsApp 咨询

常见问题解答

ACRA是否强制要求FY2025财报包含气候相关财务披露（CRFD）？+
目前不强制，但ACRA明确将CRFD列为FY2025重点审查领域，并已延长实施过渡期。企业须在财报中说明是否适用CRFD框架、已识别的重大气候风险及其财务影响，未披露需提供合理解释，否则可能触发监管问询。
外资企业在新加坡的子公司是否必须遵循该指引？+
是。所有在ACRA注册的实体（含外商独资、合资及代表处转设公司）均适用。若集团总部采用IFRS S2等国际气候标准，新加坡子公司须确保本地披露与集团口径一致，并符合SFRS框架兼容性要求。
指引中提到的‘新会计准则’具体指哪些？何时生效？+
主要涉及SFRS(I) 9（金融工具）、SFRS(I) 15（收入确认）的最新修订，以及SFRS 17（保险合同）的本地适配条款。ACRA要求自FY2025起识别适用性，2026年财年起强制执行，但鼓励提前采用并充分披露过渡影响。
若企业尚未建立气候风险评估机制，如何快速满足ACRA审查要求？+
可优先采用MAS《气候风险评估模板》（2024版）进行速评，聚焦物理风险（如洪灾对厂房影响）和转型风险（如碳税对成本结构影响），形成管理层简报并归档至董事会会议纪要，满足ACRA‘合理尽职’审查基准。
该指引是否影响中小企业（SMEs）？+
适用。ACRA未设规模豁免，但对符合‘small company’定义（年营收≤1000万新元、总资产≤1000万新元、雇员≤50人）的企业，允许简化气候披露——仅需陈述风险类别及应对原则，无需量化建模或第三方鉴证。

相关关键词

Singapore financial reportingACRA FY2025climate disclosure SingaporeSFRS updatefinancial statement review
官方原文参考点击展开
CATEGORY: NEWS AND ANNOUNCEMENTS Evolving tariff policies, trade disruptions and climate-related risks present ongoing uncertainties for financial reporting in FY2025. Companies should assess the potential impact of these uncertainties on their financial statements. ACRA's Financial Reporting Practice Guidance No. 1 of 2025 highlights key financial reporting areas that require close attention by directors when reviewing the FY2025 financial statements. The guidance includes updates on extended climate reporting timelines and upcoming accounting standards. Download the Practice Guidance here. 2025/11/12 Did you find this page useful?
查询具体 HS 编码税率批量查询 + 落地价计算