Public Consultation for Financial Reporting Guidances (FRGs)

Under the ISCA Financial Reporting Codification Framework, one of the due process for Financial Reporting Guidances (FRGs) requires the issuance of exposure drafts of FRGs for public consultation. 

For the due process relating to the issuance of exposure drafts, please refer to the ISCA Financial Reporting Codification Framework. 

All comments received will be given their due consideration by the ISCA Financial Reporting Committee. The exposure drafts of the FRGs may be modified in light of comments received before being issued in its final form. 

All responses should be sent to technical@isca.org.sg by the respective due dates as indicated below.