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Accounting and Corporate Regulatory Authority
Public Consultation

2026 ASC Consultations

Status

Open

Topic

Accounting standards (ASC)

20 February 2026

Contains the 2026 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

Exposure Draft ED/2026/1 (PDF, 125KB)

Amendments to the Fair Value Option for Investment in Associates and Joint Ventures—Proposed amendments to IAS 28

13 Mar 2026

Exposure Draft ED/2025/1 [PDF, 241 KB]

Risk Mitigation Accounting—Proposed amendments to IFRS 9 and IFRS 7, the accompanying Basis for Conclusions [PDF, 200 KB], Illustrative Examples and Implementation Guidance [PDF, 186 KB] and the Request for Fieldwork [PDF, 223 KB]

17 Apr 2026

ASC consultations (comment period closed)

Title

ASC due date

Comment letters, if any

No consultation document closed for comment.

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