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Accounting and Corporate Regulatory Authority

ASC submitted comments on RFI: PIR of IFRS 9 Financial Instruments—Impairment and issued Amendments to SFRS(I) 1-21 and FRS 21 on Lack of Exchangeability

Audience

Accountants

Accounting entities

News Topic

Accounting standards and sector regulation

Category

Announcement

26 September 2023

This article has been migrated from an earlier version of the site and may display formatting inconsistencies.

The Accounting Standards Committee (ASC) has: 

1. Submitted its comment letter to the International Accounting Standards Board (IASB) on Request for Information: Post-implementation Review of IFRS 9 Financial Instruments—Impairment; and

2. Issued Amendments to SFRS(I) 1-21 (opens in new tab): Lack of Exchangeability and Amendments to FRS 21 (opens in new tab): Lack of Exchangeability, effective for annual reporting periods beginning on or after 1 January 2025. 

For more information on Accounting Standards, please click here.