Open for Comment

[Comments are to be submitted to feedback_ASC@acra.gov.sg]

Title ASC
Due Date
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
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
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