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Latest News

  • 18 Sep 2019 - ASC submits comment letter to IASB on Exposure Draft ED/2019/3 Reference to the Conceptual Framework (Proposed amendments to IFRS 3).

  • 20 Aug 2019 - ASC submits comment letter to IASB on Exposure Draft ED/2019/2 Annual Improvements to IFRS Standards 2018–2020.

  • 14 Aug 2019 - ASC invites comments on Draft Q&A Section 35, Issue 1 Application of the undue cost or effort exemption for investment property on transition to the IFRS for SMEs Standard. 

  • 2 Aug 2019 - ASC invites comments on Exposure Draft ED/2019/6 Disclosure of Accounting Policies (Proposed amendments to IAS 1 and IFRS Practice Statement 2).

  • 1 Aug 2019 - ASC submits comment letter to Due Process Oversight Committee on Exposure Draft Proposed amendments to the IFRS Foundation Due Process Handbook

  • 22 Jul 2019 - ASC invites comments on Exposure Draft ED/2019/5 Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Proposed amendments to IAS 12). 

Consultations 

  • 2 Aug 2019 - Exposure Draft ED/2019/6 Disclosure of Accounting Policies (Proposed amendments to IAS 1 and IFRS Practice Statement 2) - comments by 18 October 2019
  • 22 Jul 2019 - Exposure Draft ED/2019/5 Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Proposed amendments to IAS 12) - comments by 11 October 2019 

Submissions

  • 18 Sep 2019 - ASC's comment letter on ED/2019/3 Reference to the Conceptual Framework
  • 20 Aug 2019ASC's comment letter on ED/2019/2 Annual Improvements to IFRS Standards 2018–2020
  • 1 Aug 2019 - ASC's comment letter on Exposure Draft Proposed amendments to the IFRS Foundation Due Process Handbook