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FR Local News
ACRA Publishes Financial Reporting Surveillance Programme (FRSP) Report and Directors' Guide
18 Mar 2025
ACRA has published the latest Financial Reporting Surveillance Programme (FRSP) report. Accompanying this report is a Directors' Guide (a FAQs document) to address questions about directors' roles and responsibilities regarding true and fair financial statements under the Companies Act.
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FR Local News
ISCA Issues FRG 5 Accounting For Refundable Investment Credit (RIC)
14 Mar 2025
ISCA Issues Financial Reporting Guidance (FRG) 5 Accounting For Refundable Investment Credit (RIC).
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FR Local News
ISCA Comments on IASB's ED Provisions - Targeted Improvements (Proposed Amendments to IAS 37)
11 Mar 2025
To address stakeholders' feedback on challenges in applying certain aspects of IAS 37, the ED proposes targeted improvements to the following areas: • Present obligation recognition criterion • Costs to include in measuring a provision • Rate used to 'discount' a provision
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FR Local News
ISCA Invites Comments on ED FRG 5 Accounting for Refundable Investment Credit (RIC)
07 Feb 2025
ISCA has developed a draft Financial Reporting Guidance 5 (FRG 5) to provide guidance on how to account for the RIC in accordance with SFRS(I)s. Illustrative examples have also been included to aid in the understanding of the principles being applied. The said draft guidance has been issued as an exposure draft (ED FRG 5) for public consultation on 7 February 2025.
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FR Local News
Pillar Two Legislation: Multinational Enterprise (Minimum Tax) Act and its Accounting Implications
22 Jan 2025
As announced in Singapore Budget 2024, Singapore would be implementing new corporate taxes under Pillar Two of BEPS 2.0 initiative ("Pillar Two legislation").
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FR Local News
ISCA Comments on IASB’s ED Equity Method of Accounting IAS 28 Investments in Associates and Joint Ventures (revised 202x)
20 Jan 2025
The ED aims to reduce diversity in practice by answering application questions about the equity method of accounting and to improve the understandability of IAS 28. The proposed amendments are intended to clarify and amend the requirements of IAS 28, with new disclosure requirements to enhance the information companies provide about equity accounted investments. In addition, a reordering of the requirements is being proposed to improve the understandability of IAS 28.
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FR Local News
2025 Volumes of SFRS(I)s and FRSs
16 Jan 2025
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 2025.
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FR Local News
ASC Issues Amendments to SFRS(I) 9 and SFRS(I) 7 and Amendments to FRS 109 and FRS 107
23 Dec 2024
The Accounting Standards Committee (ASC) has issued Amendments to SFRS(I) 9 and SFRS(I) 7: Contracts Referencing Nature-dependent Electricity and Amendments to FRS 109 and FRS 107: Contracts Referencing Nature-dependent Electricity, effective for annual reporting periods beginning on or after 1 January 2026.
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FR Local News
ISCA Comments On IASB’s ED Climate-related And Other Uncertainties In The Financial Statements: Proposed Illustrative Examples
28 Nov 2024
The ED proposes eight examples showing how entities can apply existing IFRS requirements to report the effects of climate-related and other uncertainties in the financial statements.
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FR Local News
ISCA Comments On IASB's ED Amendments To IFRS 19 Subsidiaries Without Public Accountability: Disclosures
27 Nov 2024
The ED includes proposals to update IFRS 19 (a new reduced-disclosure framework for eligible entities) with reduced disclosure requirements for new or amended IFRSs that are issued between 28 February 2021 and 1 May 2024, namely IFRS 18, IAS 7, IAS 12 and IAS 21. We are supportive of this approach of updating IFRS 19 by the IASB.
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