Accounting Standards Advisory Forum meeting summary available

The topics for discussion were:

Accounting Treatment of Initial Coin Offerings and Tokens in France
Management Commentary
Amendments to IFRS 17 Insurance Contracts
Onerous Contracts—Cost of Fulfilling a Contract (IAS 37)
Accounting Policy Changes (IAS 8)
Provisions
Application of IFRS Practice Statement 2: Making Materiality Judgements to reporting climate related and other emerging risk issues on financial statements
Business Combinations under Common Control
SMEs that are Subsidiaries
Update and agenda planning
Disclosure Initiative: Targeted Standards Review
Due Process Handbook Review
Improving the impairment testing model in IAS 36 Impairment of Assets

Singapore CA Qualification