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Accounting and Corporate Regulatory Authority
Public Consultation

2026 ASC Consultations

29 September 2026

Status

Open

Topic

Accounting standards (ASC)

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

Request for Information: Post-implementation Review of IFRS 9 and IFRS 7—Hedge Accounting Requirements [PDF, 152.32 KB] (opens in new tab)

20 Nov 2026

ASC consultations (comment period closed)

Title

ASC due date

Comment letters, if any

Exposure Draft ED/2026/1 (PDF, 125KB) (opens in new tab)

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

13 Mar 2026

2026 ASC Submissions

Exposure Draft ED/2025/1 [PDF, 241 KB] (opens in new tab)

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

17 Apr 2026