Megachem Limited Annual Report 2015 130 Notes to the Financial Statements 31 December 2015 31. Items in the statement of profit or loss and other comprehensive income In addition to the charges and credits disclosed elsewhere in the notes to the financial statements, this item includes the following charges: Group 2015 2014 $ $ Fees on audit services to independent auditors: - Company’s independent auditors 103 99 - Other independent auditors 105 105 Total 208 204 Other fees to independent auditors: - Company’s independent auditors 17 18 Total 17 18 32. Changes and adoption of financial reporting standards For the current reporting year new or revised Singapore Financial Reporting Standards and the related Interpretations to FRS (“INT FRS”) were issued by the Singapore Accounting Standards Council. Those applicable to the reporting entity are listed below. These applicable new or revised standards did not require any material modification of the measurement methods or the presentation in the financial statements. FRS No. Title FRS 1 Amendments to FRS 1: Disclosure Initiative (early application) FRS 19 Amendments To FRS 19: Defined Benefit Plans: Employee Contributions Various Improvements to FRSs (Issued in January 2014). Relating to FRS 103 Business Combinations FRS 108 Operating Segments FRS 113 Fair Value Measurement FRS 16 Property, Plant and Equipment FRS 24 Related Party Disclosures FRS 38 Intangible Assets Various Improvements to FRSs (Issued in February 2014). Relating to FRS 103 Business Combinations FRS 113 Fair Value Measurement FRS 40 Investment Property
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