Open for Comment
[Comments are to be submitted to feedback_ASC@acra.gov.sg]
| Title | ASC Due Date |
|---|---|
| Exposure Draft ED/2024/8 (PDF, 220KB) Provisions—Targeted Improvements, and the accompanying Basis for Conclusions (PDF, 199KB) and Proposed amendments to Guidance on Implementing IAS 37 (PDF, 262KB) | 20 Jan 2025 |
Comment Period Closed
| Title | ASC Due Date |
|---|---|
| Exposure Draft ED/2023/5(PDF, 262KB) Financial Instruments with Characteristics of Equity—Proposed amendments to IAS 32, IFRS 7 and IAS 1, and the accompanying Basis for Conclusions(PDF, 291KB) and Illustrative Examples and Implementation Guidance(PDF, 183KB) | 2 Feb 2024 |
| Exposure Draft ED/2024/1(PDF, 281KB) Business Combinations—Disclosures, Goodwill and Impairment, and the accompanying Basis for Conclusions(PDF, 233KB) | 17 May 2024 |
| Exposure Draft ED/2024/3(PDF, 186KB) Contracts for Renewable Electricity | 24 Jun 2024 |
| Exposure Draft ED/2024/4(PDF, 178KB) Translation to a Hyperinflationary Presentation Currency | 10 Sep 2024 |
| Exposure Draft ED/2024/5(PDF, 207KB) Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures | 30 Sep 2024 |
| Exposure Draft ED/2024/6(PDF, 203KB) Climate-related and Other Uncertainties in the Financial Statements | 30 Sep 2024 |
| Exposure Draft ED/2024/7 (PDF, 270KB) Equity Method of Accounting—IAS 28 Investments in Associates and Joint Ventures (revised 202x), and the accompanying Basis for Conclusions (PDF, 295KB) | 25 Nov 2024 |
