Consultations - Current Year Open for Comment [Comments are to be submitted to MOF_Feedback_ASC@mof.gov.sg] Title ASC's Comment Due Date Exposure Draft Third edition of the IFRS for SMEs Accounting Standard and its accompanying Basis for Conclusions and Illustrative Financial Statements 31 Dec 2022 Comment Period Closed Title ASC's Comment Due Date Exposure Draft ED/2021/9 Non-current Liabilities with Covenants (Proposed amendments to IAS 1) 4 Feb 2022 Exposure Draft ED/2021/10 Supplier Finance Arrangements (Proposed amendments to IAS 7 and IFRS 7) 11 Feb 2022 If you do not already have Adobe Reader, please download the software for free here:[pdf]