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.

ASC reminds Singapore companies listed on SGX of f

ASC reminds Singapore companies listed on SGX of full IFRS convergence in 2018. 

ASC issues Q&As on full IFRS convergence to Singap

ASC issues Q&As on full IFRS convergence to Singapore companies listed on SGX.

LATEST NEWS

  • 21 Sep 2017 - ASC website will be undergoing scheduled maintenance on 22 Sep 2017 (Friday) from 1800hrs to 1900hrs and will not be available during this period. We apologise for any inconvenience caused.

  • 18 Sep 2017 - ASC has issued INT FRS 123: Uncertainty over Income Tax Treatments.

  • 15 Sep 2017 - ASC invites comments on ED/2017/6 Definition of Material (Proposed amendments to IAS 1 and IAS 8).

  • 13 Sep 2017 - ASC invites comments on ED/2017/5 Accounting Policies and Accounting Estimates (Proposed amendments to IAS 8).

  • 31 Aug 2017 - ASC has submitted its comment letter to the SME Implementation Group on IFRS for SMEs Draft Q&A Accounting for financial guarantees in parent's separate financial statements.

CONSULTATIONS

  • 15 Sep 2017 - Exposure Draft ED/2017/6 Definition of Material (Proposed amendments to IAS 1 and IAS 8), comments by 1 December 2017.

  • 13 Sep 2017 - Exposure Draft ED/2017/5 Accounting Policies and Accounting Estimates (Proposed amendments to IAS 8), comments by 1 December 2017.

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