In Singapore, derivative valuation is a critical component of the financial sector, ensuring accuracy and transparency in the assessment of these complex instruments. This overview highlights the key requirements, including adherence to international accounting standards (SFRS aligned with IFRS), regulatory oversight by the Monetary Authority of Singapore (MAS), robust risk management, independent valuation when necessary, and comprehensive disclosure in financial statements. Staying informed with MAS guidelines and industry best practices is essential for navigating this intricate landscape.