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.

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Title	Comments due by	CCDG's comment letter to IASB
ED INT FRS Customer Loyalty Programmes	6 Oct 2006 (Closed)
ED INT FRS FRS 19 – The Asset Ceiling: Availability of Economic Benefits and Minimum Funding Requirements	30 Sep 2006 (Closed)
ED of Proposed Amendments to FRS 32 and FRS 1 Financial instruments puttable at fair value and obligations arising on liquidation	23 Sep 2006 (Closed)
ED Proposed Amendments to FRS 23 Borrowing Costs	29 Aug 2006 (Closed)
ED Proposed Amendments to FRS 1 A Revised Presentation	17 Jun 2006 (Closed)
ED Proposed Amendments to FRS 102 Vesting Conditions and Cancellations	2 May 2006 (Closed)
ED FRS Operating Segments Draft Implementation Guidance	19 Apr 2006 (Closed)
ED INT FRS Interim Financial Reporting and Impairment	28 Feb 2006 (Closed)

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.