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Accounting and Corporate Regulatory Authority
Public Consultation

2025 ASC Consultations

Status

Closed

Closed - Comment letter

Topic

Accounting standards (ASC)

12 April 2025

Contains the 2025 consultation documents issued by the International Accounting Standards Board (IASB).

[Comments are to be submitted to feedback_ASC@acra.gov.sg]

ASC consultations (open for comment)

Title

ASC due date

Exposure Draft ED/2025/1 [PDF, 236 KB]

Risk Mitigation Accounting—Proposed amendments to IFRS 9 and IFRS 7, the accompanying Basis for Conclusions [PDF, 196 KB], Illustrative Examples and Implementation Guidance [PDF, 182 KB] and the Request for Fieldwork [PDF, 218 KB]

17 Apr 2026

ASC consultations (comment period closed)

Title

ASC due date

Comment letters, if any

Exposure Draft ED/2024/8 [PDF, 220 KB]

Provisions—Targeted Improvements, and the accompanying Basis for Conclusions [PDF, 199 KB] and Proposed amendments to Guidance on Implementing IAS 37 [PDF, 262 KB]

20 Jan 2025

2025 ASC Submissions

Request for Information: Post-implementation Review of IFRS 16 Leases [PDF, 182 KB]

20 Aug 2025

2025 ASC Submissions

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