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FR Local News
ISCA Invites Comments on IASB’s Exposure Draft (ED) Translation to a Hyperinflationary Presentation Currency (Proposed amendments to IAS 21)
26 Jul 2024
The ED proposes to improve information for investors in a cost-effective manner by requiring an entity to translate amounts from a functional currency that is the currency of a non-hyperinflationary economy to a presentation currency that is the currency of a hyperinflationary economy using the closing rate at the date of the most recent statement of financial position.
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FR Local News
ISCA Comments on IASB’s ED Business Combinations – Disclosures, Goodwill and Impairment (Proposed amendments to IFRS 3 and IAS 36)
16 Jul 2024
We support IASB’s efforts to improve the information companies disclose about acquisitions to meet investors’ needs and reduce the complexity of the impairment test. However, we have received feedback on challenges faced in the practical application of the proposed disclosures for acquisitions. Hence, we propose IASB to provide further clarifications or guidance to ensure consistency in practice.
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FR Local News
ISCA issues FRB 9 (Revised June 2024) on Accounting Implications Of The Interest Rate Benchmark Reform In Singapore
28 Jun 2024
FRB 9 (Revised June 2024) has been updated from FRB 9 (issued on 16 January 2023) for the following: (1) Additional background information on the approach for the transition of SIBOR loans; and (2) Updates on accounting considerations on the transition of SIBOR loans.
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FR Local News
ISCA Invites Comments on IASB’s Exposure Draft (ED) Contracts for Renewable Electricity (Proposed amendments to IFRS 9 and IFRS 7)
09 May 2024
Please send your comments on the ED to professionalstandards@isca.org.sg by 21 June 2024 (Friday)
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FR Local News
ISCA Issues FRB 3 (Revised April 2024) Classification of Liabilities as Current or Non-current (Amendments to SFRS(I) 1-1)
30 Apr 2024
FRB 3 (Revised April 2024) has been issued to incorporate the clarifications (“2022 amendments”) to the 2020 amendments for SFRS(I) 1-1, which together with the 2020 amendments, would be effective for annual reporting periods beginning on or after 1 January 2024 retrospectively.
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FR Local News
ISCA Comments on IASB's ED Financial Instruments with Characteristics of Equity (Proposed amendments to IAS 32, IFRS 7 and IAS 1)
04 Apr 2024
We are generally supportive of the proposals and have highlighted areas where further clarification(s) could be made to enhance the understandability / scope / applicability of the requirements. However, we have reservations on two areas.
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FR Local News
ISCA Invites Comments on IASB’s Exposure Draft (ED) Business Combinations — Disclosures, Goodwill and Impairment (Proposed amendments to IFRS 3 and IAS 36)
13 Mar 2024
Please send your comments on the ED to professionalstandards@isca.org.sg by 7 June 2024 (Friday).
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FR Local News
2024 Volumes of SFRS(I)s and FRSs
15 Jan 2024
The Accounting Standards Committee (ASC) has published the collections of SFRS(I)s and FRSs required to be applied for annual reporting period beginning on 1 January 2024.
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FR Local News
ISCA Comments on the IASB’s ED Annual Improvements - Volume 11
11 Dec 2023
In general, we support and agree with the Board’s proposals in the ED. In addition, we have two suggestions in relation to the proposed amendments to IFRS 9 on the derecognition of lease liabilities.
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FR Local News
ISCA Invites Comments on IASB’s Exposure Draft (ED) Financial Instruments with Characteristics of Equity—Proposed amendments to IAS 32, IFRS 7 and IAS 1
29 Nov 2023
ISCA seeks comments on IASB’s ED Financial Instruments with Characteristics of Equity—Proposed amendments to IAS 32, IFRS 7 and IAS 1. ISCA requires all comments to be submitted to professionalstandards@isca.org.sg by 23 February 2024 (Friday).
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