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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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FR Local News
ISCA Invites Comments on IASB's Exposure Draft Supplier Finance Arrangements (Proposed amendments to IAS 7 and IFRS 7)
26 Nov 2021
IASB has published Exposure Draft Supplier Finance Arrangements (Proposed amendments to IAS 7 and IFRS 7) for public comment to enhance the transparency of supplier finance arrangements and their effects on a company’s liabilities and cash flows. ISCA is seeking feedback on this ED Please send your comments to professionalstandards@isca.org.sg by 28 January 2022.
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FR Local News
ISCA Invites Comments on IASB's Exposure Draft Non-current Liabilities with Covenants Proposed amendments to IAS 1
25 Nov 2021
ISCA seeks comments on IASB's Exposure Draft Non-current Liabilities with Covenants Proposed amendments to IAS 1.
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FR Local News
ISCA issues Financial Reporting Bulletin 9 (FRB 9) on Accounting Implications Of The Interest Rate Benchmark Reform In Singapore
14 Oct 2021
FRB 9 has been issued on 14 October 2021 to address the accounting implications arising from the transition to Singapore Overnight Rate Average in Singapore. FRB 9 shares accounting considerations on specific matters to assist entities in their understanding of the accounting for financial instruments and hedge accounting which are affected by this transition.
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FR Local News
ISCA Comments on IASB’s RFI on Third Agenda Consultation
14 Oct 2021
ISCA has provided feedback on the Board’s workplan from 2022 to 2026 for the prioritization of the projects, with due considerations given to both Singapore and Asian markets. We recommend “Climate-related Risks” and “Pollutant Pricing Mechanisms” to be classified as high priority projects, given an increased focus on climate change and sustainability in Singapore and worldwide.
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FR Local News
ISCA Invites Comments on IASB’s Post-implementation Review IFRS 9 Financial Instruments Classification and Measurement
04 Oct 2021
ISCA Invites Comments on IASB’s Post-implementation Review IFRS 9 Financial Instruments Classification and Measurement
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FR Local News
ISCA Comments on IASB’s Exposure Draft on Initial Application of IFRS 17 and IFRS 9—Comparative Information
24 Sep 2021
ISCA supports the Board’s initiative in developing a narrow-scope amendment to the transition requirements of IFRS 17 for entities that first apply IFRS 17 and IFRS 9 at the same time.
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FR Local News
ISCA Comments on IASB’s DP on Business Combinations under Common Control
16 Sep 2021
ISCA generally agrees that the acquisition method should be applied to some combinations, such as those affecting non-controlling shareholders of the receiving company while a book-value method should be applied to other combinations. However, the proposed criteria may be too restrictive, resulting in structuring opportunities for companies.
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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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