Consultations - Current Year

Consultations

 

 

Open for Comment

Title ASC's Comment Due Date
Exposure Draft ED/2019/6 Disclosure of Accounting Policies (Proposed amendments to IAS 1 and IFRS Practice Statement 2) 18 Oct 2019
Exposure Draft ED/2019/5 Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Proposed amendments to IAS 12) 11 Oct 2019
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 11 Sep 2019
Exposure Draft ED/2019/4 Amendments to IFRS 17 and its accompanying Basis for Conclusions 16 Aug 2019
Exposure Draft ED/2019/3 Reference to the Conceptual Framework (Proposed amendments to IFRS 3)  16 Aug 2019

Please send comments to MOF_Feedback_ASC@mof.gov.sg.

 

 

Comment Period Closed

Title ASC's Comment Due Date
Exposure Draft ED/2019/2 Annual Improvements to IFRS Standards 2018–2020
12 Jul 2019 
Exposure Draft Proposed amendments to the IFRS Foundation Due Process Handbook 28 Jun 2019
Exposure Draft ED/2019/1 Interest Rate Benchmark Reform (Proposed amendments to IFRS 9 and IAS 39)  24 May 2019
Exposure Draft ED/2018/2 Onerous Contracts - Cost of Fulfilling a Contract (Proposed amendments to IAS 37)
22 Feb 2019

 

 

If you do not already have Adobe Reader, please download the software for free here: [pdf]

Last updated on 14 August 2019