Latest News

  • 7 May 2021 - ASC has submitted its comment letter to the IASB 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.

  • 20 Apr 2021 - ASC invites comments on Exposure Draft ED/2021/4 Lack of Exchangeability.

  • 1 Apr 2021 - The Minister for Finance has appointed Mr Lin Qinghui as a new member of ASC from 1 April 2021.

  • 31 Mar 2021 - ASC invites comments on Request for Information: Third Agenda Consultation.

  • 31 Mar 2021 - ASC has issued Amendment to SFRS(I) 16 and Amendment to FRS 116 on Covid-19-Related Rent Concessions beyond 30 June 2021.

  • 30 Mar 2021 - ASC invites comments on Exposure Draft ED/2021/3 Disclosure Requirements in IFRS Standards—A Pilot Approach.

  • 30 Mar 2021 - ASC has submitted its comment letter to the IASB on ED/2020/4 Lease Liability in a Sale and Leaseback.

  • 25 Feb 2021 - ASC has submitted its comment letter to the IASB on ED/2021/2 Covid-19-Related Rent Concessions beyond 30 June 2021.

  • 11 Feb 2021 - ASC invites comments on forthcoming Exposure Draft ED/2021/2 Covid-19-Related Rent Concessions beyond 30 June 2021.

Consultations

  • 20 Apr 2021 - Exposure Draft ED/2021/4 Lack of Exchangeability (Proposed amendments to IAS 21) - comments by 21 June 2021.
  • 31 Mar 2021 - Request for Information: Third Agenda Consultation - comments by 9 July 2021.
  • 30 Mar 2021 - Exposure Draft ED/2021/3 Disclosure Requirements in IFRS Standards—A Pilot Approach (Proposed amendments to IFRS 13 and IAS 19) - comments by 23 July 2021.
  • 1 Dec 2020 - Discussion Paper DP/2020/2 Business Combinations under Common Control - comments by 31 May 2021.

Submissions

  • 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.
  • 30 Mar 2021 - ASC's comment letter on ED/2020/4 Lease Liability in a Sale and Leaseback (Proposed amendment to IFRS 16).
  • 25 Feb 2021 - ASC's comment letter on ED/2021/2 Covid-19-Related Rent Concessions beyond 30 June 2021 (Proposed amendment to IFRS 16).
  • 6 Jan 2021 - ASC's comment letter on DP/2020/1 Business Combinations—Disclosures, Goodwill and Impairment.