A resource catered for the busy accountant. The pace of change of accounting standards in Singapore increased significantly since 2005. The standards and relevant references have been categorically captured, web-linked and will be continuously updated on this page specially created for the accounting community. Three main sections: (1) Changes by FY; (2) Exposure drafts; (3) References

Exposure Drafts

ED INT FRS Real estate sales
Comments Due -5/9/2007
[IFRIC 15 issued 3/7/2008 - Eff - 1/1/2009]

ED 9 Joint Arrangements
Comments Due – 11/1/2008

ED FRS 33 Simplifying earnings per share
Comments Due - 17/10/2008

ED FRS 105 Discontinued operations
Comments Due - 23/11/2008

ED Proposed amendments to FRS 107 - Investments in Debt Instruments
Comments Due – 9/1/2009

ED 10 Consolidated Financial Statements
Comments Due – 6/2/2009

ED Proposed amendments to IFRIC 9 and IFRIC 16
Comments Due – 18/2/2009

ED Income Tax
Comments Due - 17/6/2009

ED Derecognition
Comments Due - 30/6/2009

ED FV Measurement
Comments Due - 4/8/2009

ED Financial instruments, classification and measurement
Comments Due - 19/8/2009
[IFRS 9 issued 12/11/2009 - Eff - 1/1/2013]
[ASC deferred adoption - 25/1/2010]

ED of Proposed Improvements to FRS (Annual Improvement Process 2010)
Comments Due -16/10/2009

ED / 2009 / 12 Financial instruments: Amortised cost and impairment
Comments Due - 30/4/2010

ED / 2009 / 13 Proposed amendments to IFRS 1
Comments Due - 18/12/2009

ED of Charities Accounting Standard
Comments Due - 3/3/2010

ED / 2010 / 1 Measurement of liabilities of IAS 37
Comments Due - 15/3/2010

ED / 2010 / 3 Proposed amendment to IAS 19 - Defined benefits plan
Comments Due - 23/7/2010

ED / 2010 / 4 Fair value option for financial liabilities
Comments Due - 17/6/2010
[Additions to IFRS 9 issued 28/10/2009 - Eff - 1/1/2013]

ED / 2010 / 5 Proposed amendment to IAS 1 - Presentation of items of other comprehensive income
Comments Due - 30/7/2010

ED / 2010 / 6 Revenue from contracts with customers
Comments Due - 10/9/2010

ED / 2010 / 8 Insurance contracts
Comments Due - 29/10/2010

ED / 2010 / 9 Leases
Comments Due - 22/10/2010

DI / 2010 / 1 Stripping costs in the production phases of a surface mine
Comments Due - 29/10/2010

ED / 2010 / 11 Proposed amendments to IAS 12 - Deferred tax: Recovery of underlying assets
Comments Due - 15/10/2010

ED / 2010 / 12 Proposed amendments to IFRS 1 - Severe Hyperinflation
Comments Due - 5/11/2010



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