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ACRA issues the Areas of Review Focus for FY2021 Financial Statements under ACRA’s Financial Reporting Surveillance Programme

Despite optimism over global economic recovery from the impact of COVID-19, much uncertainty remains over the pace and uniformity of recovery across different jurisdictions and industries. ACRA has issued Financial Reporting Practice Guidance No. 1 of 2021 which highlights financial reporting areas that may require closer attention by directors in the review of the FY2021 financial statements.

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