Exposure Drafts

• ED/2023/1 International Tax Reform - Pillar Two Model Rules (Proposed amendments to IAS 12) [.pdf, 160kb]

• ED Amendments to SB-FRS Guidance Note 3 Accounting and Disclosures for Trust Funds [.pdf, 566kb]

• ED Amendments to SB-FRS Guidance Note 5 Reporting of CPF Contributions and Key Management Personnel Compensation [.pdf, 552kb]

• ED Amendments to SB-FRS 1002 Impairment of Non-Cash-Generating Assets [.pdf,604kb]
• ED Amendments to SB-FRS 1002 Guidance on Implementing Impairment of Non-Cash-Generating Assets [.pdf, 538kb]

• ED/2021/10 Supplier Finance Arrangements (Proposed amendments to IAS 7 and IFRS 7) [.pdf, 245kb]

• ED/2021/9 Non-current Liabilities with Covenants (Proposed amendments to IAS 1)[.pdf, 215kb]

• ED on SB-FRS Guidance Note 11 Accounting for Grants Administered by Statutory Boards[.pdf, 738kb]

• ED/2021/8 Initial Application of IFRS 17 and IFRS 9 - Comparative Information (Proposed amendment to IFRS 17) [.pdf, 246kb]

• ED/2021/7 Subsidiaries without Public Accountability [.pdf, 436kb]
• ED/2021/7 Subsidiaries without Public Accountability - Basis for Conclusions [.pdf, 259kb]

• ED/2021/4 Lack of Exchangeability (Proposed Amendments to IAS 21) [.pdf, 242kb]

• ED/2021/3 Disclosure Requirements in IFRS Standards - A Pilot Approach (Proposed Amendments to IFRS 3 and IAS 19) [.pdf, 405kb]
• ED/2021/3 Disclosure Requirements in IFRS Standards - A Pilot Approach (Proposed Amendments to IFRS 3 and IAS 19) - Basis for Conclusions [.pdf, 362kb]

• ED/2021/2 Covid-19-Related Rent Concessions beyond 30 June 2021 [.pdf, 199kb]

• ED/2021/1 Regulatory Assets and Regulatory Liabilities [.pdf, 299kb]
• ED/2021/1 Regulatory Assets and Regulatory Liabilities - Basis for Conclusions [.pdf, 354kb]
• ED/2021/1 Regulatory Assets and Regulatory Liabilities - Illustrative Examples [.pdf, 354kb]

• ED SB-FRS Guidance Note 10 Accounting for Capital Assets Funded using Statutory Boards' Reserves on Behalf of the Government[.pdf, 543kb]

• ED/2020/4 Lease Liability in a Sale and Leaseback - Proposed amendment to IFRS 16[.pdf, 263kb]

• ED SB-FRS Guidance Note 9 Accounting for Buildings, Building Improvement Works, and Infrastructure on Short-term Land Lease[.pdf, 535KB]

•  ED/2020/2 Covid-19-Related Rent Concessions (Proposed amendment to IFRS 16) [.pdf, 163KB]

• ED/2020/1 Interest Rate Benchmark Reform - Part 2 (Proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4, and IFRS 16) [.pdf, 294KB] 

• ED/2019/7 General Presentation and Disclosures [.pdf, 543KB]
• Basis for Conclusions [.pdf, 465KB]
• illustrative Examples [.pdf, 428KB]

• ED/2019/6 Disclosure of Accounting Policies – Proposed amendments to IAS 1 and IFRS Practice Statement 2 [.pdf, 216kb]

• ED/2019/5 Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Proposed Amendments to IAS 12) [.pdf, 182kb]

• ED/2019/4 Amendments to IFRS 17 [.pdf, 398kb]

8 August 2019
(Closed)

• ED/2019/3 Reference to the Conceptual Framework (Proposed Amendments to IFRS 3) [.pdf, 207kb]

• ED/2019/2 Annual Improvements to IFRS Standards 2018-2020 [.pdf, 181kb]

• ED SB-FRS Conceptual Framework (Preface and Chapters 1 to 8) [.pdf 926kb]

• ED Amendments to SB-FRS 24 Related Party Disclosures [.pdf 600kb]

• ED Amendments to SB-FRS Guidance Note 4 Related Party Disclosures [.pdf 569kb]

• ED/2019/1 Interest Rate Benchmark Reform - Proposed Amendments to IFRS 9 and IAS 39 [.pdf 227kb]

• ED SB-FRS Conceptual Framework Part 1 [.pdf 157kb]

• ED SB-FRS Practice Statement 2 on Making Materiality Judgements [.pdf 623kb]

• ED Guidance Note 9 Illustration on Capitalisation of Borrowing Costs [.pdf 438kb]

• ED/2018/2 Onerous Contracts - Cost of Fulfilling a Contract (Proposed amendments to IAS 37) [.pdf 146kb]

• ED/2018/1 Accounting Policy Changes (Proposed Amendments to IAS 8) [.pdf 226kb]

• ED Guidance Note 1 Accounting and Disclosure for Funds, Grants, Accumulated Surplus and Reserves [.pdf 370kb]
• ED Guidance Note 1 Illustrative Examples [.pdf 373kb]

• ED/2017/6 Definition of Material (Proposed amendments to IAS 1 and IAS 8) [.pdf 192kb]

• ED/2017/5 Accounting Policies and Accounting Estimates (Proposed amendments to IAS 8) [.pdf 172kb]

• ED/2017/4 Property, Plant and Equipment – Proceeds before Intended Use (Proposed amendments to IAS 16) [.pdf 175kb]

• ED/2017/3 Prepayment Features with negative Compensation (Proposed amendments to IFRS 9) [.pdf 239kb]

• ED/2017/2 Improvements to IFRS 8 Operating Segments (Proposed amendments to IFRS 8 and IAS 34) [.pdf 205kb]

• ED/2017/1 Annual Improvements to IFRSs (2015-2017 Cycle) [.pdf 184kb]

• ED/2016/1 Definition of a Business and Accounting for Previously Held Interests (Proposed Amendments to IFRS 3 and IFRS 11) [.pdf 574kb]

• ED Guidance Note 8 Impairment of Non-Cash Generating Assets [.pdf 515kb]

• ED/2015/11 Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts (Proposed Amendments to IFRS 4) [.pdf 380kb]

• ED/2015/10 Annual Improvements to IFRSs (2014-2016 Cycle) [.pdf 166kb]

• ED/2015/9 Transfers of Investment Property (Proposed Amendment to IAS 40 [.pdf 124kb]

• ED/2015/8 IFRS Practice Statement: Applicability of Materiality to Financial Statement [.pdf 219kb]

• Draft IFRIC Interpretation DI/2015/1 Uncertainty over Income Tax Treatments [.pdf 174kb]

• Draft IFRIC Interpretation DI/2015/2 Foreign Currency Transactions and Advance Consideration [.pdf 176kb]

• ED/2015/7 Effective Date of Amendments to IFRS 10 and IAS 28 [.pdf 119kb]

• ED/2015/6 Clarifications to IFRS 15 [.pdf 368kb]

• ED/2015/5 Remeasurement on a Plan Amendment, Curtailment or Settlement / Availability of a Refund from a Defined Benefit Plan [.pdf 181kb]

• Exposure Draft on SB-FRS Guidance Note 7 Accounting for Sponsorship Received [.pdf 159kb]

• Exposure Draft on SB-FRS 1001 Accounting and Disclosure for Non-Exchange Revenue [.pdf 705kb]

• ED/2015/4 Updating References to the Conceptual Framework [.pdf 174kb]

• ED/2015/3 Conceptual Framework for Financial Reporting [.pdf 401kb]
  
  Basis for Conclusions for Exposure Draft ED/2015/3 Conceptual Framework for Financial Reporting [.pdf 529kb]

• ED/2015/2 Effective Date of IFRS 15 (Proposed amendments to IFRS 15) [.pdf 149kb]

• ED/2015/1 Classification of Liabilities (Proposed amendments to IAS 1) [.pdf 123kb]

• ED/2014/6 Disclosure Initiative (Proposed Amendments to IAS 7) [.pdf 150kb]

• ED Guidance Note 7 Accounting for Sponsorships Received [.pdf 94kb]

• ED/2014/5 Classification and Measurement of Share-based Payment Transactions (Proposed Amendments to IFRS 2) [.pdf 146kb]

• ED/2014/4 Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value [.pdf 174kb]

• ED/2014/3 Recognition of Deferred Tax Assets for Unrealised Loss (Proposed Amendments to IAS 12) [.pdf 181kb]

• ED/2014/2 Investment Entities: Applying the Consolidation Exception (Proposed amendments to IFRS 10 and IAS 28) [.pdf 150kb]

• ED/2014/1 Disclosure Initiative (Proposed amendments to |AS 1) [.pdf 195kb]

• ED/2013/11 Annual Improvements to IFRS 2012-2014 Cycle [.pdf 160kb]]

• ED/2013/10 Equity Method in Separate Financial Statements(Proposed amendments to IAS27) [.pdf 126kb]

• ED/2013/7 Insurance Contracts [.pdf 315kb]
• Illustrative Examples [.pdf 146kb]
• Basis for Conclusions [.pdf 592kb]

• Exposure Draft ED/2013/8 Agriculture: Bearer Plants [.pdf 196kb]

• ED/2013/6 Leases [.pdf 395kb]
• Illustrative Examples [.pdf 164kb]
• Basis for Conclusions [.pdf 680kb]

• Exposure Draft ED/2013/5 Regulatory Deferral Accounts [.pdf 281kb]

• ED/2013/3 Financial Instruments: Expected Credit Losses [.pdf 631kb]

• ED/2013/4 Defined Benefit Plans: Employee Contributions (Proposed amendments to IAS 19) [.pdf 93kb]

• ED/2013/2 Novation of Derivatives and Continuation of Hedge Accounting (Proposed amendments to IAS 39 and IFRS 9) [.pdf 99kb]

• ED Guidance Note 5 Reporting of CPF Contributions and Key Management Personnel Compensation [.pdf 53kb]

• ED/2013/1 Recoverable Amount Disclosures for Non-Financial Assets (Proposed Amendments to IAS 36) [.pdf 143kb]

• ED/2012/7 Acquisition of an Interest in a Joint Operation (Proposed amendment to IFRS 11) [.pdf 130kb]

• ED/2012/6 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Proposed amendments to IFRS 10 and IAS 28) [.pdf 122kb]

• ED/2012/5 Clarification of Acceptable Methods of Depreciation and Amortisation (Proposed amendments to IAS 16 and IAS 38) [.pdf 138kb]

• ED/2012/4 Classification and Measurement : Limited Amendments to IFRS 9 (Proposed amendments to IFRS9 (2010)). [.pdf 409kb]

• ED/2012/3 Equity Method: Share of Other Net Asset Changes (Proposed amendments to IAS 28) [.pdf 148kb]

• ED/2012/2 Annual Improvements to IFRSs 2011-2013 [.pdf 140kb]

• Request for Information: Post-implementation Review - IFRS 8 Operating Segments [.pdf 219kb]

• DI Levies Charged by Public Authorities on Entities that Operate in a Specific Market [.pdf 160kb]

• DI Put Options Written on Non-controlling Interests [.pdf 133kb]

• IASB and IFRS Interpretations Committee Due Process Handbook [.pdf 677kb]

• ED/2012/1 Annual Improvements to IFRSs 2010 - 2012 [.pdf 311kb]

• IFRS ED: Transition Guidance (Proposed Amendments to IFRS 10) [.pdf 170kb]

• IFRS ED: Revenue from Contracts with Customers [.pdf 470kb]
• Illustrative Examples [.pdf 277kb]
• Basis for Conclusions [.pdf 732kb]

• IFRS ED: Government Loans - Proposed Amendments to IFRS 1 [.pdf 121kb]

• ED Investment Entities [.pdf 341kb]

• Request for Views: IASB Agenda Consultation 2011 [.pdf 308kb]

• ED Mandatory Effective Date of IFRS 9 [.pdf 125kb]

• IFRS ED: Improvements to IFRSs [.pdf 191kb]

• IFRS ED: Offsetting Financial Assets and Liabilities [.pdf 242kb]

• Supplement to IFRS ED Financial Instruments: Impairment [.pdf 410kb]

• ED SB-FRS 24 Related Party Disclosures [.pdf 122kb]

• ED Guidance Note 4 Disclosures under SB-FRS 24 [.pdf 31kb]

• IFRS ED: Hedge Accounting [.pdf 403kb]
• IFRS ED: Basis for Conclusions and Illustrative Examples [.pdf 430kb

• IFRS ED: Severe Hyperinflation (proposed amendment to IFRS 1) [.pdf 126kb]

• IFRS ED: Deferred Tax: Recovery of Underlying Assets [pdf 172kb]

• IFRS ED: Stripping Costs in the Production Phase of a Surface Mine [.pdf 466kb]

• IFRS ED: Removal of Fixed Dates for First-time Adopters [.pdf 105kb]

• ED INT SB-FRS 115 Agreements for the Construction of Real Estate [.pdf 574kb]]

• IFRS ED: Leases [.pdf 330kb]
• IFRS ED: Basis of Conclusion [.pdf 353kb]
• Snapshot Summary from IASB: Leases [.pdf 95kb]

• IFRS ED: Insurance Contracts [.pdf 415kb]
• IFRS ED: Insurance Contracts: Basis of Conclusion [.pdf 477kb]
• Snapshot Summary from IASB [.pdf 154kb]

• IFRS ED: Measurement Uncertainty Analysis Disclosure for Fair Value Measurements [.pdf 179kb]

• IFRS ED: Revenue from Contracts with Customers [.pdf 428kb]
• IFRS ED: Basis of Conclusion [.pdf 548kb]

• IFRS ED: Presentation of Items of Other Comprehensive Income (Proposed amendments to IAS 1) [.pdf 220kb]

• IFRS ED: Fair value Option for Financial Liabilities [.pdf 225kb]

• IFRS ED: Defined Benefit Plans - Proposed amendments to IAS 19 [.pdf 502kb]

• IFRS ED: Conceptual Framework for Financial Reporting - The Reporting Entity [.pdf 157kb]

• ED SB-FRS 24 Related Party Disclosures [.pdf 122kb]

• IFRS ED: Measurement of Liabilities in IAS 37 (Proposed amendments to IAS 37) [.pdf 242kb]

• IFRS ED: Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters (Proposed amendment to IFRS 1) [.pdf 117kb]

• IFRS ED: Financial Instruments: Amortised Cost and Impairment [.pdf 288kb]
• IFRS: Basis for Conclusion [.pdf 203kb]

• IFRS ED: Improvements to IFRSs [.pdf 311kb]
• ED Management Commentary [.pdf 111kb]

• ED Rate-regulated Activities [.pdf 131kb]
• ED Rate-regulated Activities - Illustrative Examples [.pdf 86kb]

• ED Discount rate for Employee Benefits - Proposed amendments to SB-FRS 19 [.pdf 59kb]

• ED Classification of Rights Issues [.pdf 53kb]

• ED D25 Extinguishing Financial Liabilities with Equity Instruments [.pdf 74kb]

• IFRS ED: Financial Instruments: Classification and Measurement [.pdf 260kb]
• ED: Draft amendments to other IFRSs and Guidance [.pdf 391kb]
• ED: Basis of Conclusions [.pdf 211kb]

• ED Fair Value Measurement [.pdf 321kb]
• ED Fair Value Measurement Illustrative Examples [.pdf 131kb]

• ED Amendment to INT SB-FRS 114 [.pdf 70kb]

• ED Derecognition - Amendments to SB-FRS 39 and SB-FRS 107 [.pdf 230kb]

• ED Income Tax [.pdf 229kb]

• ED Proposed Amendments to IFRIC 9 and IFRIC 16 [.pdf 139kb]

• Exposure Draft of Proposed Accounting and Disclosures for Trust Funds [.pdf 51kb]

• ED 10 Consolidated Financial Statements [.pdf 255kb]
• ED 10 Illustrative examples [.pdf 89kb]

• ED Relationships with the State [.pdf 122kb]

• ED Proposed Amendments to INT FRS 109 and FRS 39 - Embedded Derivatives [.pdf 46kb]

• ED Proposed amendments to SB-FRS 107 - Investments in Debt Instruments [.pdf 46kb]

• ED SB-FRS 107 - Improving Disclosures about Financial Instruments [.pdf 103kb]

• ED SB-FRS 101 - Additional exemptions for First-time adopters [.pdf 58kb]

• ED SB-FRS 105 - Discontinued Operations [.pdf 93kb]

• ED SB-FRS 33 Simplifying Earnings per Share [.pdf 404kb]

• ED Proposed Improvements to SB-FRSs [.pdf 180kb]

• IASB and FASB Exposure Draft of Chapters 1 and 2 of the Joint Improved Conceptual Framework [.pdf 632kb]

• ED D23 Distributions of Non-cash Assets to Owners [.pdf 120kb]

• ED D24 Customer Contributions [.pdf 83kb]

• ED of Proposed Amendments to SB-FRS 102 Share-based Payment and INT SB-FRS 111 SB-FRS 102 Group and Treasury Share Transactions [.pdf 61kb]

• ED of Proposed Amendments to SB-FRS 39 Financial Instruments: Exposures Qualifying for Hedge Accounting [.pdf 66kb]

• ED 9 Joint Arrangements [.pdf 132kb]
  
  
• ED 9 Illustrative Examples [.pdf 76kb]
  
  
• ED 9 Basis of Conclusions [.pdf 54kb]
  
  

• ED INT SB-FRS Real Estate Sales [.pdf 72kb]