Open for Comment

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

Title ASC
Due Date
Exposure Draft ED/2023/5 (PDF, 262KB) Financial Instruments with Characteristics of Equity (Proposed amendments to IAS 32, IFRS 7 and IAS 1), and the accompanying Basis for Conclusions (PDF, 291KB) and Illustrative Examples and Implementation Guidance (PDF, 183KB) 2 Feb 2024

Comment Period Closed

Title ASC / Council
Due Date
Exposure Draft ED/2023/1 (PDF, 157KB) International Tax Reform—Pillar Two Model Rules (Proposed amendments to IAS 12)
 8 Feb 2023
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
Request for Information: Post-implementation Review of IFRS 15 Revenue from Contracts with Customers (PDF, 205KB) 8 Sep 2023
Exposure Draft AI/ED/2023/1(PDF, 130KB) Annual Improvements to IFRS Accounting Standards—Volume 11 31 Oct 2023
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