12 Accounting Terms Every Singapore Investor Must Understand (But Nobody Explains Clearly)
12 Accounting Terms Every Singapore Investor Must Understand — Explained in Plain English A practical guide to decode annual reports and SGX announcements with confidence — without getting trapped by jargon, “paper profits”, or misleading headline numbers. Published: 7 December 2025 | Category: Investor Education / Earnings Analysis If you’re a Singapore investor trying to read annual reports or SGX company announcements, you’ve probably seen terms like fair value adjustments , negative operating cash flow , going-concern uncertainty , or financial assets at amortised cost . Most of these phrases sound “technical”. But the truth is simple: Explaining it like you’re 11: You don’t need to be an accountant to understand financial statements. You just need clear explanations — without confusing words. This guide breaks down 12 important accounting concepts that show up frequently in SGX financial statements. Once you master these, you’ll read repor...