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FR Local News
ASC issues Amendments to SFRS(I) 1-12 and FRS 12 on Deferred Tax related to Assets and Liabilities arising from a Single Transaction
15 Sep 2021
The amendments clarify that entities should account for deferred tax on temporary differences arising on initial recognition of a lease and a decommissioning provision. The amendments are effective for annual reporting periods beginning on or after 1 January 2023. Earlier application is permitted.
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FR Local News
ISCA comments on IASB’s ED on Lack of Exchangeability
27 Aug 2021
ISCA notes that situations where entities in Singapore would experience a lack of exchangeability from one currency to another currency is very rare. Notwithstanding so, we are supportive of the proposed narrow-scope amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates to address the issue of how entities should determine the exchange rate to apply when a currency is not exchangeable.
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FR Local News
ISCA Invites Comments on IASB’s ED on Initial Application of IFRS 17 and IFRS 9—Comparative Information (Proposed amendment to IFRS 17)
03 Aug 2021
ISCA Invites Comments on IASB’s ED on Initial Application of IFRS 17 and IFRS 9—Comparative Information (Proposed amendment to IFRS 17).
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FR Local News
ISCA Invites Comments on IASB’s ED on Subsidiaries without Public Accountability: Disclosures
02 Aug 2021
ISCA Invites Comments on IASB’s ED on Subsidiaries without Public Accountability: Disclosures.
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FR Local News
ISCA Invites Comments on IASB’s ED on Management Commentary
22 Jun 2021
ISCA Invites Comments on IASB’s ED on Management Commentary.
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FR Local News
ASC issues Amendments to SFRS(I) 1-8 and Amendments to FRS 8 on Definition of Accounting Estimates
07 Jun 2021
ASC issues Amendments to SFRS(I) 1-8 and Amendments to FRS 8 on Definition of Accounting Estimates
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FR Local News
ASC issues Amendments to SFRS(I) 1-1 and SFRS(I) Practice Statement 2 and Amendments to FRS 1 and FRS Practice Statement 2 on Disclosure of Accounting Policies
07 Jun 2021
ASC issues Amendments to SFRS(I) 1-1 and SFRS(I) Practice Statement 2 and Amendments to FRS 1 and FRS Practice Statement 2 on Disclosure of Accounting Policies
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FR Local News
ISCA comments on IASB's Post-implementation Review for IFRS 10, 11 & 12
21 May 2021
ISCA comments on IASB's Post-implementation Review - IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements & IFRS 12 Disclosure of Interests in Other Entities
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FR Local News
ISCA Invites Comments on IASB's ED Lack of Exchangeability (Proposed amendments to IAS 21)
18 May 2021
ISCA seeks comments on IASB's ED Lack of Exchangeability (Proposed amendments to IAS 21). Please send comments to technical@isca.org.sg by 31 July 2021.
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FR Local News
ISCA Invites Comments on IASB’s Request for Information: Third Agenda Consultation
03 May 2021
ISCA Invites Comments on IASB’s Request for Information: Third Agenda Consultation