一、准则制定程序 在新加坡，会计准则由注册公共会计师协会所属的会计准则委员会制定。在制定会计准则的过程中，会计准则委员会认识到，受准则影响的利益团体有很多，如财务报表的编制者、使用者以及审计人员等，尽管这些团体各自的利益不同，但对于会计准则的制定，他们有着 I. Guidelines Development Process In Singapore, the accounting standards are prepared by the Accounting Standards Board of the Institute of Certified Public Accountants. In the process of preparing accounting standards, the Accounting Standards Committee has realized that there are many interest groups affected by the standards, such as the preparers, users and auditors of financial statements. Although the respective interests of these groups are different, the accounting standards Make, they have