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EXPOSURE DRAFTS

The following exposure drafts are in issue for public comment.

As the Financial Reporting Standards ("FRSs") have replaced the Statements of Accounting Standards ("SASs") from 1 January 2003, all references to SASs in the documents below will be deemed to refer to the respective FRSs.

If you do not already have Adobe Reader or Microsoft Word, please download the software for free here:[pdf] [word].

Title

Comments due by ASC's comment letter to IASB
28 November 2014
28 November 2014
7 November 2014
1 August 2014
(Closed)
ASC_Comment_Letter_on_ED_2014_2_Investment_Entities_amendments.pdf
5 September 2014
(Closed)
18 June 2014
(Closed)
Singapore ASC Comment Letter on ED_2014_1.pdf

15 April 2014
(Closed)

ASC_Comment_letter_on_RfI_PIR_IFRS3_Business_Combinations.pdf
7 February 2014
(Closed)
Comment_Letter_on_ED_2013_11.pdf

10 January 2014
(Closed)

ED-2013-10_Equity_Method_in_Separate_Financial_Statements_ASC_Comment_Letter.pdf
3 January 2014
(Closed)
ASC_Comment_Letter_on_ED_2013_9_(Final).pdf

1 November 2013
(Closed)

ASC_Comment_Letter_to_DP_2013_1.pdf
12 September 2013
(Closed)

ASC-ISCA_Comment_Letter_to_ED-2013-7.pdf

12 September 2013
(Closed)

ASC_Comment_Letter_to_ED_2013_8.pdf
15 August 2013
(Closed)
ASC_Comment_Letter_to_ED_Leases_2013_FINAL.pdf

19 July 2013
(Closed)

ASC_Comment_Letter_to_ED_2013_5.pdf
3 June 2013
(Closed)
ASC Comment Letter to ED3_2013.pdf

31 May 2013
(Closed)

 

10 May 2013
(Closed)

 
11 March 2013
(Closed)
ASC Comment Letter to ED 2013_2.pdf

18 February 2013
(Closed)

ASC's_Comment_Letter_to_ED1-2013.pdf

15 February 2013
(Closed)

Comment_Letter_ED_2012-6-Sale_or_Contribution_of_Assets_between_Investor.pdf

15 February 2013
(Closed)

ASC's Comment Letter to ED_2012_7.pdf

8 February 2013
(Closed)

ASC's Comment Letter to ED_2012_5.pdf
1 February 2013
(Closed)
Comment Letter_ED 2012-4 CM Limited Amendments to IFRS 9_FINAL.pdf

25 January 2013
(Closed)

Comment_Letter_ED_2012-3_Equity_Method_-_Share_of_Other_Net_Asset_Changes_Final.pdf
28 December 2012
(Closed)
Comment_letter_ED_AI_(2011_2013_cycle)_(posted).pdf

27 November 2012
(Closed)

ASC's Comment Letter  (Proposal to Establish an ASAF).pdf
28 September 2012
(Closed)
28 September 2012
(Closed)
28 September 2012
(Closed)
ASC_Comment_Letter_RFI_on _IFRSs_for_SMEs.pdf
4 July 2012
(Closed)
4 July 2012
(Closed)
Comment Letter_DI 2012-2 Written Put Options on NCI_Final.pdf
1 August 2012
(Closed)
ASC's_Due_Process_Handbook_Comment_Letter.pdf
22 June 2012
(Closed)
Comment_Letter_AI_2010_-_2012_(Final).pdf
31 January 2012
(Closed)
Comment letter_Transition Guidance  IFRS 10.pdf
20 December 2011
(Closed)
Comment Letter - Draft Q&A Sect 11 & 30.pdf
13 February 2012
(Closed)
ASC Comment Letter Revenue from Contracts with Customers.pdf
25 November 2011
(Closed)
Final Comment Letter_Government Loans.pdf
28 October 2011
(Closed)
Final_ASC_comment_letter.pdf
- ASC Comment Letter on EFRAG DP (Considering the Effects of Accounting Standards).pdf
28 October 2011
(Closed)
Final Comment Letter_Investment Entities.pdf
16 September 2011
(Closed)
ASC_Comment_Letter_Agenda_Consultation.pdf
26 August 2011
(Closed)
Final ASC comment letter on ED Mandatory Effective Date of IFRS 9.pdf
19 August 2011
(Closed)
ASC comment letter on ED Improvements to IFRSs.pdf
3 June 2011
(Closed)
Singapore ASC - Comment letter on Trustees' Strategy Review.pdf
16 May 2011
(Closed)
IFRS for SME Comment Letter (final) - 15 Jun 2011.pdf
- Comment letter (Q&A IFRS for SMEs).pdf
6 March 2011
(Closed)
Singapore ASC - Comment letter on Monitoring Board's review of IFRS Foundation's governance.pdf
4 March 2011
(Closed)
Final Comment Letter - Offsetting.pdf
25 February 2011
(Closed)
Comment letter on SD Impairment of Financial Instruments (Final).pdf
31 January 2011
(Closed)
ED Hedge Accounting - final comment letter.pdf


Comments should be sent to the Council or the ASC Secretariat by e-mail: MOF_Feedback_ASC@mof.gov.sg, or by fax : 6332 7435.

 
 
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