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Accounting and Corporate Regulatory Authority

ASC issues Amendments to SFRS(I) 9 and SFRS(I) 7—Contracts Referencing Nature-dependent Electricity and FRS 109 and FRS 107—Contracts Referencing Nature-dependent Electricity

Audience

Accountants

Accounting entities

News Topic

Accounting standards and sector regulation

Category

Announcement

23 November 2024

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

The ASC has issued Amendments to SFRS(I) 9 and SFRS(I) 7: Contracts Referencing Nature-dependent Electricity (opens in new tab) and Amendments to FRS 109 and FRS 107: Contracts Referencing Nature-dependent Electricity (opens in new tab), effective for annual reporting periods beginning on or after 1 January 2026.

For more information on Accounting Standards, please visit the ACRA website here.