Welcome to ISCA’s centralised Knowledge Centre! Here you will find the latest news on developments in the technical front. You will also discover relevant and useful resources aimed at empowering our members with knowledge in core and other disciplines.
ISCA issues EP 100 Exposure Draft (ED) to address objectivity of an engagement quality reviewer (EQR) and to strengthen non-assurance services (NAS) and fee-related provisions of the Ethics Code.
Comments are sought on the ED to address objectivity of an EQR by 17 November 2021.
Comments are sought on the ED to strengthen NAS & fee-related provisions by 2 December 2021.
ISCA issues FRB 9 Accounting Implications of the Interest Rate Benchmark Reform to share accounting considerations on specific matters to assist entities in their understanding of the accounting for financial instruments and hedge accounting which are affected by this transition to Singapore Overnight Rate Average in Singapore.
ISCA issues FRG 3 Preparation of Interim Financial Statements under SFRS(I) 1-34 Interim Financial Reporting (in compliance with the SGX Listing Rule 705(3A)) and two sets of Illustrative Condensed Interim Financial Statements to assist issuers in understanding the implications of SGX Listing Rule 705(3A) and applying SFRS(I) 1-34’s requirements in their preparation of interim financial statements.