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.


  • 21 May 2015 - ASC invites comments on ED/2015/2 Effective Date of IFRS 15 (Proposed amendments to IFRS 15).

  • 01 Apr 2015 - ASC has submitted its  comment letter to the IASB on ED/2014/6 Disclosure Initiative (Proposed Amendments to IAS 7).

  • 18 Mar 2015 - ASC has submitted its comment letter on ED/2014/5 Classification and Measurement of Share-based Payment Transactions.


  • 21 May 2015 - ED/2015/2 Effective Date of IFRS 15 (Proposed amendments to IFRS 15), comments by 5 Jun 2015.




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