ASC amends SFRS(I) 1-12 and FRS 12 on Deferred Tax related to Assets and Liabilities arising from a Single Transaction.
ASC submits comments on Business Combinations under Common Control.
ASC seeks comments on Subsidiaries without Public Accountability: Disclosures.
ASC amends SFRS(I) 16 and FRS 116 on Covid-19-Related Rent Concessions beyond 30 June 2021.

Latest News

15 Sep 2021 - ASC has issued Amendments to SFRS(I) 1-12 and Amendments to FRS 12 on Deferred Tax related to Assets and Liabilities arising from a Single Transaction.
3 Sep 2021 - ASC has submitted its comment letter to the IASB on DP/2020/2 Business Combinations under Common Control.
28 Jul 2021 - ASC invites comments on Exposure Draft ED/2021/8 Initial Application of IFRS 17 and IFRS 9—Comparative Information (Proposed amendment to IFRS 17).
27 Jul 2021 - ASC invites comments on Exposure Draft ED/2021/7 Subsidiaries without Public Accountability: Disclosures.
23 Jul 2021 - ASC extends comment period for Disclosure Requirements in IFRS Standards—A Pilot Approach (Proposed amendments to IFRS 3 and IAS 19) to 3 September 2021, in the light of IASB's revised timeline.

Consultations

27 Jul 2021 - Exposure Draft ED/2021/7 Subsidiaries without Public Accountability: Disclosures - comments by 29 October 2021.

3 Sep 2021 - ASC's comment letter on DP/2020/2 Business Combinations under Common Control.
7 May 2021 - ASC's comment letter on Request for Information: Post-implementation Review of IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities.