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FINANCIAL INSTRUMENT (Tables) | 12 Months Ended
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Dec. 31, 2021
Fair Value Disclosures [Abstract] |
SCHEDULE OF FINANCIAL INSTRUMENT | The following table shows a reconciliation from the opening balances to the ending balances for Level 3 fair value: SCHEDULE OF FINANCIAL INSTRUMENT
|  | 2020 |  |  | 2021 |
|  | SGD’000 |  |  | SGD’000 |
As of January 1, |  |  | 239 |  |  |  | 240 |
Purchases |  |  | - |  |  |  | - |
Change in fair value recognized in profit or loss |  |  | 1 |  |  |  | 3 |
As of December 31, |  |  | 240 |  |  |  | 243 |

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- Definition Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 3 -URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19279-110258 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258 + Details
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- References No definition available. + Details
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