在新加坡，有关集团合并账目的规定主要受新加坡财务报告准则 (FRS) 管辖。该规定要求公司在控制一个或多个实体时编制合并财务报表。这些报表必须提供集团财务状况和业绩的全面视图。

以下是法规的关键细节：

• 控制权要求：当公司对一个或多个其他实体拥有控制权时，需要编制合并财务报表。控制权通常定义为拥有主导实体财务和经营政策的权力，以便从其活动中获取利益。
• 合并财务报表：合并财务报表必须将母公司及其子公司的财务报表合并为一个单一的经济实体。这涉及抵销集团内部交易和余额，以准确反映集团的财务状况。
• 报告准则：合并财务报表必须符合新加坡财务报告准则 (FRS)。这些准则为编制和列报财务报表提供了指南，确保财务报告的一致性和透明度。
• 公允价值计量：在适用情况下，合并财务报表可能要求对某些资产和负债进行公允价值计量。公允价值是指在计量日市场参与者之间的有序交易中，出售一项资产所能收到或转移一项负债所需支付的价格。
• 披露要求：法规还包括广泛的披露要求，确保财务报表使用者能够获得有关集团财务状况、业绩、风险和关键会计政策的相关信息。
• 审计与合规：公司必须由合格的审计师对其合并财务报表进行审计，以确保符合 FRS 并保证所呈现财务信息的准确性。

总体而言，有关集团合并账目的规定旨在为利益相关者提供在共同控制下运营的集团公司财务健康状况和业绩的全面且准确的视图。

In Singapore, the requirements regarding Group Consolidated Accounts are governed by the Singapore Financial Reporting Standards (FRS). Here are the key details of the requirements:

• Control Requirement: Group Consolidated Accounts are required when a company has control over one or more other entities. Control is defined as having the power to govern financial and operating policies to obtain benefits from activities.
• Preparation of Consolidated Financial Statements: Companies must prepare consolidated financial statements that combine the financial statements of the parent company and its subsidiaries. This involves eliminating intra-group transactions and balances to present a true and fair view of the group’s financial position, performance, and cash flows.
• Compliance with FRS: The consolidated financial statements must comply with the Singapore Financial Reporting Standards (FRS). These standards provide guidelines for recognition, measurement, presentation, and disclosure of various elements in the financial statements.
• Fair Value Measurement: In some cases, fair value measurement is required for certain assets and liabilities in the consolidated financial statements. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
• Disclosure Requirements: Extensive disclosure requirements are mandated to provide users with relevant information about the group’s financial position, performance, risks, and key accounting policies. This includes disclosures about subsidiaries, associates, joint ventures, related party transactions, contingent liabilities, and more.
• Audit and Compliance: The consolidated financial statements must be audited by a qualified auditor to ensure compliance with FRS and the accuracy of financial information presented. The auditor’s report provides assurance on whether the financial statements give a true and fair view and comply with applicable accounting standards.

Overall, the requirements for Group Consolidated Accounts aim to ensure transparency, accuracy, and comparability in financial reporting for groups of companies under common control in Singapore.