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FR Local News
ASC issues Amendments to SFRS(I) 1-7 and SFRS(I) 7 and Amendments to FRS 7 and FRS 107 on Supplier Finance Arrangements
09 Jun 2023
The Accounting Standards Committee (ASC) has issued Amendments to SFRS(I) 1-7 and SFRS(I) 7: Supplier Finance Arrangements and Amendments to FRS 7 and FRS 107: Supplier Finance Arrangements. The amendments are effective for annual reporting periods beginning on or after 1 January 2024.
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FR Local News
ISCA Invites Comments on IASB’s ED International Tax Reform—Pillar Two Model Rules—Proposed Amendments to the IFRS for SMEs Standard
01 Jun 2023
IASB has published Exposure Draft (ED) International Tax Reform—Pillar Two Model Rules—Proposed Amendments to the IFRS for SMEs Standard for public comment. ISCA is seeking feedback on this ED. Please send your comments to professionalstandards@isca.org.sg by 27 June 2023 (Tuesday).
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FR Local News
ISCA Invites Comments on IASB’s Post-implementation Review IFRS 9 Financial Instruments Impairment
30 May 2023
IASB has published Post-implementation Review (PIR) IFRS 9 Financial Instruments Impairment for public comment. ISCA is seeking feedback on this PIR. Please send your comments to professionalstandards@isca.org.sg by 14 July 2023 (Friday).
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FR Local News
ASC issues Amendments to SFRS(I) 1-12 and FRS 12 on International Tax Reform—Pillar Two Model Rules
23 May 2023
The Accounting Standards Committee (ASC) has issued Amendments to SFRS(I) 1-12: International Tax Reform—Pillar Two Model Rules and Amendments to FRS 12: International Tax Reform—Pillar Two Model Rules. The amendments are effective either immediately with retrospective application or for annual reporting periods beginning on 1 January 2023.
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FR Local News
ISCA Invites Comments on IASB's ED Amendments to the Classification and Measurement of Financial Instruments
11 Apr 2023
IASB has published Exposure Draft Amendments to the Classification and Measurement of Financial Instruments Proposed amendments to IFRS 9 and IFRS 7 for public comment. ISCA is seeking feedback on this ED. Please send your comments to professionalstandards@isca.org.sg by 5 June 2023 (Monday).
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FR Local News
ISCA Issues FRB 10 “Real Property Valuation for Financial Reporting – Fair Value Based on the Highest and Best Use”
31 Mar 2023
FRB 10 explains both concepts and provides guidance on what management should do in assessing the appropriateness of the reported value for financial reporting purposes.
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FR Local News
ISCA Comments on IASB’s ED on International Tax Reform – Pillar Two Model Rules (Amendments to IAS 12)
10 Mar 2023
We are supportive of the temporary exception for the accounting of deferred taxes arising from the implementation of Pillar Two model rules. This will provide entities with timely relief from accounting for deferred taxes in relation to a complex new tax law to allow stakeholders time in assessing the implications. At the same time, this will avoid inconsistent interpretations of IAS 12 Income Taxes in practice.
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FR Local News
ISCA issues FRB 9 (Revised January 2023) on Accounting Implications Of The Interest Rate Benchmark Reform In Singapore
16 Jan 2023
ISCA issues FRB 9 (Revised January 2023) Accounting Implications of the Interest Rate Benchmark Reform to share on MAS Recommended Rate (MRR) and supplementary guidance for active transition of SOR contracts and accounting considerations on the use of MRR and supplementary guidance in financial contracts and hedge accounting.
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FR Local News
ISCA Invites Comments on IASB's ED on International Tax Reform—Pillar Two Model Rules (Proposed amendments to IAS 12)
13 Jan 2023
IASB has published Exposure Draft International Tax Reform—Pillar Two Model Rules (Proposed amendments to IAS 12) for public comment. ISCA is seeking feedback on this ED. Comments should be sent, in writing, to professionalstandards@isca.org.sg, no later than 10 February 2023.
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FR Local News
ASC publishes 2023 Volumes of SFRS(I)s and FRSs
09 Jan 2023
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 2023.
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