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FR Local News
ISCA Comments on IASB’s ED on Supplier Finance Arrangements (Proposed Amendments to IAS 7 and IFRS 7)
18 Mar 2022
We are supportive of the Board’s timely efforts towards meeting the information needs of users of financial statements by enhancing the transparency about the use of supplier finance arrangements and its impact to an entity’s liabilities and cashflows.
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FR Local News
ISCA Comments on IASB’s ED on Non-current Liabilities with Covenants (Proposed Amendments to IAS 1)
17 Mar 2022
We are appreciative of the Board’s efforts to address stakeholders’ concerns arising from the classification requirements introduced by the amendments made to IAS 1 in January 2020 titled Classification of Liabilities as Current or Non-current which will be effective for annual reporting periods beginning on or after 1 January 2023, with early application permitted.
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FR Local News
ISCA issues FRB 9 (Revised) on Accounting Implications Of The Interest Rate Benchmark Reform In Singapore
21 Feb 2022
ISCA issues FRB 9 (Revised) Accounting Implications of the Interest Rate Benchmark Reform to share additional accounting considerations on the use of Fallback Rate (SOR) in financial contracts/hedge accounting and the assessment of solely payments of principal and interest (SPPI) criterion for financial contracts referencing Singapore Overnight Rate Average (SORA) compounded in advance.
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FR Local News
ISCA comments on IASB’s ED on Subsidiaries Without Public Accountability: Disclosures
18 Feb 2022
Although we appreciate IASB’s efforts to develop a new IFRS Standard with reduced disclosure requirements for eligible subsidiaries without public accountability to help them save costs while maintaining the relevance and usefulness of the financial statements to users, we have received mixed views regarding the practicability of the proposed Standard.
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FR Local News
ISCA Comments on IASB’s RFI on Post-Implementation Review (PIR) – IFRS 9 Financial Instruments: Classification and Measurement
10 Feb 2022
We welcome and support IASB’s initiative in subjecting various IFRSs to PIRs and subsequently improving the IFRSs in response to feedback gathered during the PIRs.
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FR Local News
ISCA comments on IASB’s ED on Disclosure Requirements in IFRS Standards – A Pilot Approach (Proposed amendments to IFRS 13 and IAS 19)
30 Jan 2022
ISCA comments on IASB’s ED on Disclosure Requirements in IFRS Standards – A Pilot Approach (Proposed amendments to IFRS 13 and IAS 19).
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Local News, FR Local News
Room for Improvement in the Quality of Financial Statements prepared by Singapore Listed Companies for Audits
12 Jan 2022
The study commissioned by the Accounting and Corporate Regulatory Authority (ACRA) reveals that there is room for improvement in the quality of financial statements prepared by some Singapore-listed companies for audits, after a survey study of 412 listed companies from 2018 to 2020.
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FR Local News
ASC publishes 2022 Volumes of SFRS(I)s and FRSs
10 Jan 2022
The Accounting Standards Council (ASC) has published the collections of SFRS(I)s and FRSs required to be applied for annual period beginning on 1 January 2022.
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FR Local News
ACRA issues the Areas of Review Focus for FY2021 Financial Statements under ACRA’s Financial Reporting Surveillance Programme
14 Dec 2021
ACRA has issued Financial Reporting Practice Guidance No. 1 of 2021 Areas of Review Focus for FY2021 Financial Statements under ACRA’s Financial Reporting Surveillance Programme, which highlights financial reporting areas that may require closer attention by directors in the review of the FY2021 financial statements.
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FR Local News
ASC issues Amendments to SFRS(I) 17 and FRS 117 Initial Application of SFRS(I) 17 and SFRS(I) 9 and FRS 109—Comparative Information
14 Dec 2021
ASC issues Amendments to SFRS(I) 17 and FRS 117 Initial Application of SFRS(I) 17 and SFRS(I) 9 and FRS 109—Comparative Information.
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