Open for Comment
[Comments are to be submitted to feedback_ASC@acra.gov.sg]
| Title | ASC Due Date |
|---|---|
| Exposure Draft ED/2025/1 (PDF, 235KB) Risk Mitigation Accounting鈥擯roposed amendments to IFRS 9 and IFRS 7, the accompanying Basis for Conclusions (PDF, 195KB), and Illustrative Examples and Implementation Guidance (PDF, 181KB), and the Request for Fieldwork {PDF, 218KB) | 17 Apr 2026 |
Comment Period Closed
| Title | ASC Due Date |
|---|---|
| Exposure Draft ED/2024/8 (PDF, 220KB) Provisions鈥擳argeted Improvements, and the accompanying Basis for Conclusions (PDF, 199KB) and Proposed amendments to Guidance on Implementing IAS 37 (PDF, 262KB) | 20 Jan 2025 |
| Request for Information: Post-implementation Review of IFRS 16 Leases (PDF, 182KB) | 20 Aug 2025 |