Independent national accounting standard-setter.

We are the independent national accounting standard-setter.

Key player in international standard-setting

We are a key player in the international standard-setting arena. 

Reporting economics of business transactions

We are a strong advocate of financial reporting that reflects the economics of business transactions.

Open and consultative

Our standard-setting process is open and consultative.

LATEST NEWS

  • 03 Jul 2015 - ASC has issued editorial corrections to the ASC Statement on Applicability of the Singapore Financial Reporting Standard for Small Entities by deleting 'gross' from the term 'total gross assets' for clarity.

  • 02 Jul 2015 - ASC has submitted its comment letter to the IASB on ED/2015/2 Effective Date of IFRS 15 (Proposed Amendments to IFRS 15).

  • 25 Jun 2015 - ASC invites comments on ED/2015/5 Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan.

  • 11 Jun 2015 - ASC has submitted its comment letter to the IASB on ED/2015/1 Classification of Liabilities (Proposed Amendments to IAS 1).

  • 04 Jun 2015 - ASC invites comments on ED/2015/4 Updating References to the Conceptual Framework.

CONSULTATIONS

  • 25 Jun 2015 - ED/2015/5 Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan, comments by 14 Aug 2015.

  • 04 Jun 2015 - ED/2015/4 Updating References to the Conceptual Framework, comments by 14 Aug 2015.

  • 04 Jun 2015 - ED/2015/3 Conceptual Framework for Financial Reporting, comments by 14 Aug 2015.

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