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FR Local News
ASC issues Amendments to SFRS(I) 1-21 and Amendments to FRS 21 Translation to a Hyperinflationary Presentation Currency
19 Mar 2026
The amendments provide clearer guidance to address practical application issues and aim to enhance consistency and comparability in financial reporting for entities operating in hyperinflationary environments.
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FR Local News
ISCA Invites Comments on IASB’s Exposure Draft Amendments to the Fair Value Option for Investments in Associates and Joint Ventures
23 Feb 2026
The International Accounting Standards Board (IASB) has published an Exposure Draft (ED) Amendments to the Fair Value Option for Investments in Associates and Joint Ventures (Proposed amendments to IAS 28)’. ISCA seeks comments on this IASB’s ED.
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FR Local News
ISCA Invites Comments on ED FRG 6 RAP 7 to SFRS(I) Implementation Roadmap
02 Feb 2026
ISCA has developed an Exposure Draft Financial Reporting Guidance 6 (ED FRG 6) aims to provide practical guidance for impacted entities to navigate the transition from RAP 7 to SFRS(I), including the application of SFRS(I) 1. The ED FRG 6 has been issued for public consultation.
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FR Local News
ASC publishes the collections of SFRS(I)s and FRSs
16 Jan 2026
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 2026.
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FR Local News
ASC issues Amendments to Illustrative Examples on Disclosures About Uncertainties in Financial Statements
10 Dec 2025
The Accounting Standards Committee (ASC) has issued the Amendments to Illustrative Examples on SFRS(I) 7, SFRS(I) 18, SFRS(I) 1-1, SFRS(I) 1-8, SFRS(I) 1-36 and SFRS(I) 1-37: Disclosures about Uncertainties in the Financial Statements and Amendments to Illustrative Examples on FRS 107, FRS 118, FRS 1, FRS 8, FRS 36 and FRS 37: Disclosures about Uncertainties in the Financial Statements.
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FR Local News
ISCA Invites Comments on IASB’s Exposure Draft Risk Mitigation Accounting—Proposed amendments to IFRS 9 and IFRS 7
03 Dec 2025
The IASB has proposed a new Risk Mitigation Accounting model to better reflect how financial institutions manage interest rate risk. The model aims The model aims to provide greater transparency into how interest rate risk management affects financial performance and future cash flows in a dynamic environment. To support this, the IASB plans amendments to IFRS 9 and IFRS 7 and is considering withdrawing IAS 39. ISCA seeks comments on IASB’s ED Risk Mitigation Accounting—Proposed amendments to IFRS 9 and IFRS 7 .
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FR Local News
ISCA Issues FRB 13 Accounting for Renewable Power Purchase Agreements (PPAs) and Renewable Energy Certificates (RECs): From the perspective of a buyer/holder
12 Nov 2025
With Singapore’s push to achieve net-zero emissions by 2050, entities are encouraged to adopt sustainable practices such as the use of electricity from renewable sources. In doing so, more and more entities are entering into renewable power purchase agreements (PPAs) or purchasing renewable energy certificates (RECs). Questions have arisen about what PPAs and RECs are and the appropriate accounting treatment of PPAs and RECs.
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FR Local News
ASC issues the Amendments to SFRS(I) 19 and Amendments to FRS 119
10 Nov 2025
The Accounting Standards Committee (ASC) has issued the Amendments to SFRS(I) 19 Subsidiaries without Public Accountability: Disclosures and Amendments to FRS 119 Subsidiaries and Small Entities without Public Accountability: Disclosures, effective for annual reporting periods beginning on or after 1 January 2027.
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FR Local News
ISCA Comments On IASB's Request For Information – Post-implementation Review IFRS 16 (“RFI”)
15 Oct 2025
This RFI is part of the IASB's due process aimed at evaluating whether IFRS 16 is functioning as intended and meeting its objectives.
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FR Local News
Issuance of FRB 12 (Revised October 2025)
03 Oct 2025
As announced in Singapore Budget 2024, Singapore published the Multinational Enterprise (Minimum Tax) Act (MMT Act) to implement new corporate taxes under Pillar Two of BEPS 2.0 initiative ("Pillar Two legislation").
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