VCC订明会计准则规例（2020）
本页逐段展示 Singapore Statutes Online（SSO）所载《Variable Capital Companies (Prescribed Accounting Standards) Regulations 2020》的完整现行汇编文本及中文编辑译文。该规例订明 VCC 可适用的三类会计准则或账目编制要求。
官方英文原文已经核对；中文编辑译文目前为 draft，等待专业人工复核。页面状态不影响所引官方法规的现行效力。
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SG-VCC-ASRIn exercise of the powers conferred by section 165 of the Variable Capital Companies Act 2018, the Minister for Finance makes the following Regulations:
财政部长根据《2018年可变资本公司法》第165条赋予的权力，制定以下规例：
SG-VCC-ASR1. These Regulations are the Variable Capital Companies (Prescribed Accounting Standards) Regulations 2020 and come into operation on 16 March 2020.
1. 本规例称为《2020年可变资本公司（订明会计准则）规例》，并于2020年3月16日起施行。
SG-VCC-ASR2. The following accounting standards or practices are prescribed for the purposes of section 100(8)(b) of the Act:
2. 为施行该法第100(8)(b)条，现订明以下会计准则或惯例：
SG-VCC-ASR(a) the International Financial Reporting Standards issued by the body known as the International Accounting Standards Board;
(a) 由称为国际会计准则理事会（International Accounting Standards Board）的机构发布的国际财务报告准则（International Financial Reporting Standards）；
SG-VCC-ASR(b) the United States Generally Accepted Accounting Principles issued by the Financial Accounting Standards Board;
(b) 由美国财务会计准则委员会（Financial Accounting Standards Board）发布的美国公认会计原则（United States Generally Accepted Accounting Principles）；
SG-VCC-ASR(c) the requirements relating to the preparation of accounts mentioned in chapter 5.1 of the Code on Collective Investment Schemes issued by the MAS under section 321(1) of the Securities and Futures Act (Cap. 289).
(c) 新加坡金融管理局（MAS）根据《证券及期货法》（第289章）第321(1)条发布的《集合投资计划守则》第5.1章所述有关编制账目的要求。
SG-VCC-ASRMade on 10 March 2020.
TAN CHING YEE
Permanent Secretary,
Ministry of Finance,
Singapore.
于2020年3月10日制定。
TAN CHING YEE
新加坡财政部常任秘书