Open for Comment

[Comments are to be submitted to feedback_ASC@acra.gov.sg]

Title AS Committee / ASC Due Date
Exposure Draft ED/2023/2 (PDF, 302KB) Amendments to the Classification and Measurement of Financial Instruments (Proposed amendments to IFRS 9 and IFRS 7)
 1 Jun 2023
Exposure Draft ED/2023/3 (PDF, 130KB) International Tax Reform—Pillar Two Model Rules (Proposed amendments to the IFRS for SMEs Standard) 28 Jun 2023
Request for Information: Post-implementation Review of IFRS 9 Financial Instruments—Impairment (PDF, 221KB) 1 Aug 2023

Comment Period Closed

Title AS Committee / ASC Due Date
Exposure Draft ED/2023/1 (PDF, 157KB) International Tax Reform—Pillar Two Model Rules (Proposed amendments to IAS 12)
 8 Feb 2023
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