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Accounting and Corporate Regulatory Authority
Public Consultation

2025 ASC Consultations

12 April 2025

Status

Closed

Closed - Comment letter

Topic

Accounting standards (ASC)

Contains the 2025 consultation documents issued by the International Accounting Standards Board (IASB).

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

ASC consultations (open for comment)

Title

ASC due date

No consultation document opened for comment.


ASC consultations (comment period closed)

Title

ASC due date

Comment letters, if any

Exposure Draft ED/2024/8 [PDF, 220 KB] (opens in new tab)

Provisions—Targeted Improvements, and the accompanying Basis for Conclusions [PDF, 199 KB] (opens in new tab) and Proposed amendments to Guidance on Implementing IAS 37 [PDF, 262 KB] (opens in new tab)

20 Jan 2025

2025 ASC Submissions

Request for Information: Post-implementation Review of IFRS 16 Leases [PDF, 182 KB] (opens in new tab)

20 Aug 2025

2025 ASC Submissions

Exposure Draft ED/2025/1 [PDF, 236 KB] (opens in new tab)

Risk Mitigation Accounting—Proposed amendments to IFRS 9 and IFRS 7, the accompanying Basis for Conclusions [PDF, 196 KB] (opens in new tab), Illustrative Examples and Implementation Guidance [PDF, 182 KB] (opens in new tab) and the Request for Fieldwork [PDF, 218 KB] (opens in new tab)

17 Apr 2026