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
IASB Discussion Paper on Preliminary Views on Insurance Contracts	16 Oct 2007 (Closed)
ED INT FRS Hedges of a Net Investment in a Foreign Operation	19 Sep 2007 (Closed)
ED INT FRS Real Estate Sales	5 Sep 2007 (Closed)
ED FRS Small and Medium-size Entities Draft Implementation Guidance	1 Sep 2007 (Closed)
ED Proposed Amendments to FRS 24 Related Party Disclosures	25 Apr 2007 (Closed)
ED Proposed Amendments to FRS 101 First-time Adoption of International Financial Reporting Standards	27 Mar 2007 (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.