https://www.assb.gov.sg/advisory-notes/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/consultation/exposure-drafts/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/consultation/publications/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/int-sb-frs/archives/2013/effective-as-at-1-january-2013/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/int-sb-frs/archives/2013/effective-after-1-january-2013-issued-up-to-december-2013/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/int-sb-frs/archives/2013/issued-before-2013/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/int-sb-frs/archives/2014/effective-as-at-1-january-2014/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/int-sb-frs/archives/2014/effective-after-1-january-2014-issued-up-to-december-2014/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/int-sb-frs/archives/2015/effective-as-at-1-january-2015/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/int-sb-frs/archives/2015/effective-after-1-january-2015-issued-up-to-december-2015/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/int-sb-frs/archives/2016/effective-as-at-1-january-2016/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/int-sb-frs/archives/2016/effective-after-1-january-2016-issued-up-to-december-2016/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/int-sb-frs/archives/2017/effective-as-at-1-january-2017/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/int-sb-frs/archives/2017/effective-after-1-january-2017-issued-up-to-december-2017/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/int-sb-frs/archives/2018/effective-as-at-1-january-2018/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/int-sb-frs/archives/2018/effective-after-1-january-2018-issued-up-to-december-2018/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/int-sb-frs/archives/2019/effective-as-at-1-january-2019/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/int-sb-frs/archives/2019/effective-after-1-january-2019-issued-up-to-december-2019/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/int-sb-frs/archives/2020/effective-as-at-1-january-2020/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/int-sb-frs/archives/2020/effective-after-1-january-2020-issued-up-to-december-2020/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/int-sb-frs/archives/2021/effective-as-at-1-january-2021/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/int-sb-frs/archives/2021/effective-after-1-january-2021-issued-up-to-december-2021/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/int-sb-frs/archives/2022/effective-as-at-1-january-2022/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/int-sb-frs/archives/2022/effective-after-1-january-2022-issued-up-to-december-2022/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/interpretations-of-sb-frs/effective-as-at-1-january-2023/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/interpretations-of-sb-frs/effective-after-1-january-2023-issued-up-to-december-2023/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/int-sb-frs/archives/2024/effective-as-at-1-january-2024/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/int-sb-frs/archives/2024/effective-after-1-january-2024-issued-up-to-december-2024/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/int-sb-frs/archives/2025/int-sb-frs-effective-as-at-1-january-2025/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/int-sb-frs/archives/2025/effective-after-1-january-2025-issued-up-to-december-2025/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/news/archives/welcome-to-the-new-assb-website/ 2008-03-06T00:00:00+00:00 https://www.assb.gov.sg/news/archives/available-for-comments-ed-derecognition-amendments-to-sb-frs-39-and-sb-frs-107/ 2009-05-11T00:00:00+00:00 https://www.assb.gov.sg/news/archives/issuance-of-int-sb-frs-118-amendments-to-sb-frs-107-and-amendments-to-int-sb-frs-109/ 2009-05-18T00:00:00+00:00 https://www.assb.gov.sg/news/archives/available-for-comments-ed-fair-value-measurement-and-ed-amendments-to-int-sb-frs-114/ 2009-06-22T00:00:00+00:00 https://www.assb.gov.sg/news/archives/ifrs-ed-financial-instruments-classification-and-measurement/ 2009-07-23T00:00:00+00:00 https://www.assb.gov.sg/news/archives/issuance-of-sb-frs-guidance-note-3-accounting-and-disclosures-for-trust-funds/ 2009-08-13T00:00:00+00:00 https://www.assb.gov.sg/news/archives/available-for-comments-ed-classificaiton-of-rights-issues-and-ed-extinguishing-fin/ 2009-08-20T00:00:00+00:00 https://www.assb.gov.sg/news/archives/available-for-comments-ed-management-commentary-ed-rate-regulated-activities/ 2009-08-27T00:00:00+00:00 https://www.assb.gov.sg/news/archives/available-for-comments-ifrs-ed-improvements-to-ifrs/ 2009-09-17T00:00:00+00:00 https://www.assb.gov.sg/news/archives/issuance-of-amendments-to-sb-frs-27-sb-frs-103-sb-frs-101-and-improvements/ 2009-09-22T00:00:00+00:00 https://www.assb.gov.sg/news/archives/available-for-comments-ifrs-ed-financial-instruments-amortised-cost-and-impairment/ 2009-11-13T00:00:00+00:00 https://www.assb.gov.sg/news/archives/issuance-of-amendments-to-sb-frs-101-and-amendments-to-sb-frs-102/ 2009-11-13T00:00:00+00:00 https://www.assb.gov.sg/news/archives/available-for-comments-ifrs-ed-limited-exemption-from-comparative-ifrs-7/ 2009-12-01T00:00:00+00:00 https://www.assb.gov.sg/news/archives/available-for-comments-ifrs-ed-measurement-of-liabilities-in-ias-37/ 2010-01-08T00:00:00+00:00 https://www.assb.gov.sg/news/archives/available-for-comments-ed-sb-frs-24-related-party-disclosures/ 2010-02-08T00:00:00+00:00 https://www.assb.gov.sg/news/archives/available-for-comments-ifrs-ed-conceptual-framework/ 2010-03-17T00:00:00+00:00 https://www.assb.gov.sg/news/archives/issuance-of-amendments-to-sb-frs-108-2010-operating-segments/ 2010-04-01T00:00:00+00:00 https://www.assb.gov.sg/news/archives/available-for-comments-ifrs-ed-defined-benefit-plans-proposed-amendments/ 2010-05-24T00:00:00+00:00 https://www.assb.gov.sg/news/archives/available-for-comments-ifrs-ed-presentation-of-Items-of-other-comprehensive/ 2010-06-08T00:00:00+00:00 https://www.assb.gov.sg/news/archives/issuance-of-limited-exemption-from-comparative-sb-frs-107-disclosures-for-first-time/ 2010-06-15T00:00:00+00:00 https://www.assb.gov.sg/news/archives/available-for-comments-ifrs-ed-measurement-uncertainty-analysis-disclosure-for-fair/ 2010-07-07T00:00:00+00:00 https://www.assb.gov.sg/news/archives/available-for-comments-ifrs-ed-insurance-contracts/ 2010-08-16T00:00:00+00:00 https://www.assb.gov.sg/news/archives/available-for-comments-ed-int-sb-frs-115-and-ifrs-ed-leases/ 2010-09-01T00:00:00+00:00 https://www.assb.gov.sg/news/archives/available-for-comments-ifrs-ed-3/ 2010-09-17T00:00:00+00:00 https://www.assb.gov.sg/news/archives/available-for-comments-ifrs-ed-severe-hyperinflation-proposed-amendment-to-ifrs-1/ 2010-10-15T00:00:00+00:00 https://www.assb.gov.sg/news/archives/available-for-comments-ifrs-ed-hedge-accounting/ 2010-12-27T00:00:00+00:00 https://www.assb.gov.sg/news/archives/issuance-of-improvements-to-sb-frss-2010/ 2010-12-27T00:00:00+00:00 https://www.assb.gov.sg/news/archives/available-for-comments-ed-sb-frs-24-and-ed-sb-frs-guidance-note-4/ 2011-02-11T00:00:00+00:00 https://www.assb.gov.sg/news/archives/available-for-comments-ifrs-ed-offsetting-financial-assets-and-liabilities-and-sup/ 2011-02-24T00:00:00+00:00 https://www.assb.gov.sg/news/archives/issuance-of-sb-frs-24-and-sb-frs-guidance-note-4/ 2011-05-03T00:00:00+00:00 https://www.assb.gov.sg/news/archives/issuance-of-sbfrs-19-sbfrs-27-sbfrs-28-sbfrs-110-sbfrs-111-sbfrs-112-and-sbfrs-113/ 2012-01-31T00:00:00+00:00 https://www.assb.gov.sg/news/archives/issuance-of-amendments-to-sb-frs-32-and-sb-frs-107/ 2012-08-31T00:00:00+00:00 https://www.assb.gov.sg/news/archives/issuance-improvements-amendments-to-sb-frs-110-sb-frs-111-sb-frs-112/ 2012-11-27T00:00:00+00:00 https://www.assb.gov.sg/news/archives/amendments-to-sb-frs-110-sb-frs-112-and-sb-frs-27/ 2013-07-01T00:00:00+00:00 https://www.assb.gov.sg/news/archives/issuance-of-guidance-note-on-reporting-of-cpf-contributions-key-management-personnel/ 2013-07-01T00:00:00+00:00 https://www.assb.gov.sg/news/archives/amendments-to-sb-frs-19/ 2014-05-29T00:00:00+00:00 https://www.assb.gov.sg/news/archives/issuance-of-improvements-to-sb-frss-jan-2014-and-improvements-to-sb-frss-feb-2014/ 2014-05-29T00:00:00+00:00 https://www.assb.gov.sg/news/archives/issuance-of-sb-frs-guidance-note-6/ 2014-05-29T00:00:00+00:00 https://www.assb.gov.sg/news/archives/issuance-of-sb-frs-114/ 2014-09-08T00:00:00+00:00 https://www.assb.gov.sg/news/archives/amendments-to-sb-frs/ 2014-12-11T00:00:00+00:00 https://www.assb.gov.sg/news/archives/the-latest-2017-sb-frss-and-int-sb-frss-are-now-available/ 2017-02-15T00:00:00+00:00 https://www.assb.gov.sg/news/archives/appointment-and-re-appointment-of-members-to-advisory-committee/ 2018-01-01T00:00:00+00:00 https://www.assb.gov.sg/news/archives/issuance-of-sb-frs-1002-impairment-of-non-cash-generating-assets-and-implementation-g/ 2018-03-27T00:00:00+00:00 https://www.assb.gov.sg/news/archives/2018-volume/ 2018-03-29T00:00:00+00:00 https://www.assb.gov.sg/news/archives/issuance-of-revised-sb-frs-guidance-note-1-and-illustrative-examples/ 2018-06-21T00:00:00+00:00 https://www.assb.gov.sg/news/archives/the-latest-2019-sb-frss-and-int-sb-frss-are-now-available/ 2019-02-18T00:00:00+00:00 https://www.assb.gov.sg/news/archives/mof-appreciation-reception/ 2019-07-23T00:00:00+00:00 https://www.assb.gov.sg/news/archives/issuance-of-amendments-to-sb-frs-1-sb-frs-8-and-sb-frs-103/ 2019-08-08T00:00:00+00:00 https://www.assb.gov.sg/news/archives/issuance-of-revised-sb-frs-24-and-sb-frs-guidance-note-4/ 2019-08-08T00:00:00+00:00 https://www.assb.gov.sg/news/archives/issuance-of-sb-frs-conceptual-framework-for-financial-reporting/ 2019-08-08T00:00:00+00:00 https://www.assb.gov.sg/news/archives/issuance-of-sb-frs-guidance-note-8/ 2019-08-08T00:00:00+00:00 https://www.assb.gov.sg/news/archives/issuance-of-sb-frs-practice-statement-making-materiality-judgements/ 2019-08-08T00:00:00+00:00 https://www.assb.gov.sg/news/archives/issuance-of-amendments-to-references-to-the-conceptual-framework-in-sb-frs-standards/ 2019-11-28T00:00:00+00:00 https://www.assb.gov.sg/news/archives/available-for-comments-ed-2019-7-general-presentation-and-disclosures/ 2020-01-03T00:00:00+00:00 https://www.assb.gov.sg/news/archives/appointment-and-re-appointment-of-members-to-advisory-committee-from-1-jan-2020/ 2020-01-06T00:00:00+00:00 https://www.assb.gov.sg/news/archives/issuance-of-amendments-to-sb-frs-109-sb-frs-39-and-sb-frs-107/ 2020-03-18T00:00:00+00:00 https://www.assb.gov.sg/news/archives/the-latest-2020-sb-frss-and-int-sb-frss-are-now-available/ 2020-03-20T00:00:00+00:00 https://www.assb.gov.sg/news/archives/issuance-of-amendment-to-sb-frs-116/ 2020-06-01T00:00:00+00:00 https://www.assb.gov.sg/news/archives/available-for-comments-ed-sb-frs-guidance-note-9-accounting/ 2020-09-01T00:00:00+00:00 https://www.assb.gov.sg/news/archives/appointment-and-re-appointment-of-members-from-sept-and-nov-2020/ 2020-10-16T00:00:00+00:00 https://www.assb.gov.sg/news/archives/issuance-of-annual-improvements-to-sb-frss-2018-2020/ 2020-11-13T00:00:00+00:00 https://www.assb.gov.sg/news/archives/available-for-comments-ed-2020-4-lease-liability-in-a-sale-and-leaseback-proposed/ 2020-12-14T00:00:00+00:00 https://www.assb.gov.sg/news/archives/available-for-comments-ed-sb-frs-guidance-note-10-accounting-for-capital-assets/ 2020-12-14T00:00:00+00:00 https://www.assb.gov.sg/news/archives/appointment-of-new-member-to-advisory-committee-from-january-2021/ 2020-12-31T00:00:00+00:00 https://www.assb.gov.sg/news/archives/available-for-comments-ed-2021-1-regulatory-assets-and-regulatory-liabilities/ 2021-02-10T00:00:00+00:00 https://www.assb.gov.sg/news/archives/available-for-comments-ed-2021-2-covid-19-related-rent-concessions-beyond-30-june-21/ 2021-02-17T00:00:00+00:00 https://www.assb.gov.sg/news/archives/the-latest-2021-sb-frss-and-int-sb-frss-are-now-available/ 2021-03-19T00:00:00+00:00 https://www.assb.gov.sg/news/archives/available-for-comments-ed-2021-3-disclosure-requirements-in-ifrs-standards-a-pilot-ap/ 2021-03-31T00:00:00+00:00 https://www.assb.gov.sg/news/archives/issuance-of-sb-frs-guidance-note-9-and-sb-frs-guidance-note-10/ 2021-03-31T00:00:00+00:00 https://www.assb.gov.sg/news/archives/issuance-of-amendment-to-sb-frs-116-covid-19-related-rent-concessions-beyond/ 2021-04-13T00:00:00+00:00 https://www.assb.gov.sg/news/archives/available-for-comments-ed-2021-4-lack-of-exchangeability/ 2021-04-26T00:00:00+00:00 https://www.assb.gov.sg/news/archives/issuance-of-amendments-to-sb-frs-8-definition-of-accounting-estimates/ 2021-08-13T00:00:00+00:00 https://www.assb.gov.sg/news/archives/available-for-comments-ed-2021-8-initial-application-of-ifrs-17-and-ifrs-9/ 2021-08-16T00:00:00+00:00 https://www.assb.gov.sg/news/archives/available-for-comments-ed-2021-7-subsidiaries-without-public-accountability/ 2021-09-02T00:00:00+00:00 https://www.assb.gov.sg/news/archives/issuance-of-amendments-to-sb-frs-1-and-sb-frs-practice-statement-2-disclosure-of-acc/ 2021-09-07T00:00:00+00:00 https://www.assb.gov.sg/news/archives/available-for-comments-ed-sb-frs-guidance-note-11-accounting-for-grants/ 2021-10-27T00:00:00+00:00 https://www.assb.gov.sg/news/archives/issuance-of-amendments-to-sb-frs-12-deferred-tax/ 2021-11-29T00:00:00+00:00 https://www.assb.gov.sg/news/archives/available-for-comments-ed-2021-9-and-ed-2021-10/ 2021-11-30T00:00:00+00:00 https://www.assb.gov.sg/news/archives/appointment-and-re-appointment-of-members-to-advisory-committee-from-january-2022/ 2021-12-31T00:00:00+00:00 https://www.assb.gov.sg/news/archives/the-latest-2022-sb-frss-and-int-sb-frss-are-now-available/ 2022-03-11T00:00:00+00:00 https://www.assb.gov.sg/news/archives/appointment-of-new-member-to-advisory-committee-with-effect-from-september-2022/ 2022-09-01T00:00:00+00:00 https://www.assb.gov.sg/news/archives/available-for-comments-ed-amendments-to-sb-frs-guidance-note-3/ 2022-09-01T00:00:00+00:00 https://www.assb.gov.sg/news/archives/available-for-comments-ed-amendments-to-sb-frs-guidance-note-5-sb-frs-1002/ 2022-09-01T00:00:00+00:00 https://www.assb.gov.sg/news/archives/appointment-and-re-appointment-of-members-to-advisory-committee-2022/ 2022-10-26T00:00:00+00:00 https://www.assb.gov.sg/news/archives/issuance-of-revised-sb-frs-1002/ 2022-11-28T00:00:00+00:00 https://www.assb.gov.sg/news/archives/issuance-of-revised-sb-frs-guidance-note-3/ 2022-11-28T00:00:00+00:00 https://www.assb.gov.sg/news/archives/issuance-of-revised-sb-frs-guidance-note-5/ 2022-11-28T00:00:00+00:00 https://www.assb.gov.sg/news/archives/issuance-of-sb-frs-guidance-note-11/ 2022-11-28T00:00:00+00:00 https://www.assb.gov.sg/news/latest-news/available-for-comments-ed-2023-1-international-tax-reform-pillar-two-model-rules/ 2023-01-16T00:00:00+00:00 https://www.assb.gov.sg/news/latest-news/the-latest-2023-sb-frss-int-sb-frss-and-practice-statement-are-now-available/ 2023-03-10T00:00:00+00:00 https://www.assb.gov.sg/news/latest-news/available-for-comments-ed-2023-2/ 2023-03-29T00:00:00+00:00 https://www.assb.gov.sg/news/latest-news/permalink/issuance-of-amendments/ 2023-08-02T00:00:00+00:00 https://www.assb.gov.sg/news/latest-news/available-for-comments-ed-2023-1/ 2023-10-19T00:00:00+00:00 https://www.assb.gov.sg/news/latest-news/available-for-comments-ed-2023-5/ 2023-12-04T00:00:00+00:00 https://www.assb.gov.sg/news/latest-news/appointment-and-re-appointment-of-members-to-advisory-committee-jan/ 2024-01-02T00:00:00+00:00 https://www.assb.gov.sg/news/latest-news/amendmentstolackofexchangeability/ 2024-02-28T00:00:00+00:00 https://www.assb.gov.sg/news/latest-news/the-latest-2024-sb-frss-int-sb-frss-and-practice-statement-are-now-available/ 2024-03-07T00:00:00+00:00 https://www.assb.gov.sg/news/latest-news/available-for-comments-ed-2024-1/ 2024-03-19T00:00:00+00:00 https://www.assb.gov.sg/available-for-comments-ed-2024-3-contracts-for-renewable-electricity/ 2024-05-10T00:00:00+00:00 https://www.assb.gov.sg/available-for-comments-ed-2024-4-translation-to-a-hyperinflationary-presentation-currency-proposed/ 2024-07-30T00:00:00+00:00 https://www.assb.gov.sg/available-for-comments-ed20245-amendments-to-ifrs-19-subsidiaries-without-public-accountability/ 2024-07-31T00:00:00+00:00 https://www.assb.gov.sg/available-for-comments-ed20246-climaterelated-and-other-uncertainties-in-the-financial-statements/ 2024-08-02T00:00:00+00:00 https://www.assb.gov.sg/available-for-comments-ed-sbfrs-guidance-note-accounting-for-heritage-assets/ 2024-08-06T00:00:00+00:00 https://www.assb.gov.sg/available-for-comments-ed20247-equity-method-of-accounting-ias-28-investments-in-joint/ 2024-10-04T00:00:00+00:00 https://www.assb.gov.sg/available-for-comments-ed20248-provisions-targeted-improvements-proposed-amendments-to-ias-37/ 2024-11-21T00:00:00+00:00 https://www.assb.gov.sg/issuance-of-guidance-note-12-accounting-for-heritage-assets/ 2024-11-25T00:00:00+00:00 https://www.assb.gov.sg/issuance-of-sbfrs-118-presentation-and-disclosure-in-financial-statements-and-sbfrs-119/ 2024-12-09T00:00:00+00:00 https://www.assb.gov.sg/news/latest-news/appointment-and-reappointment-of-members-to-advisory-committee/ 2025-01-02T00:00:00+00:00 https://www.assb.gov.sg/news/latest-news/change-in-chairmanship-of-the-advisory-committee/ 2025-02-07T00:00:00+00:00 https://www.assb.gov.sg/news/latest-news/the-latest-2025-sb-frss-and-int-sb-frss-are-now-available/ 2025-02-21T00:00:00+00:00 https://www.assb.gov.sg/issuance-of-amendments-to-sbfrs-109-sbfrs-107-and-annual-improvements-to-sbfrss/ 2025-04-22T00:00:00+00:00 https://www.assb.gov.sg/example-available-for-comments-ed-revised-sb-frs-guidance-note-1/ 2025-05-06T00:00:00+00:00 https://www.assb.gov.sg/issuance-of-sbfrs-119-subsidiaries-and-small-entities-without-public-accountability-disclosures/ 2025-12-02T00:00:00+00:00 https://www.assb.gov.sg/available-for-comments-ed20254-risk-mitigation-accounting-proposed-amendments-to-ifrs-9-and-ifrs-7/ 2025-12-10T00:00:00+00:00 https://www.assb.gov.sg/news/latest-news/appointment-and-reappointment-of-members-to-advisory-committee/ 2026-01-02T00:00:00+00:00 https://www.assb.gov.sg/news/latest-news/the-latest-2026-sb-frss-and-int-sb-frss-are-now-available/ 2026-02-24T00:00:00+00:00 https://www.assb.gov.sg/available-for-comments-ed20261-amendments-to-the-fv-option-for-investments-in-associates-and-jv/ 2026-02-25T00:00:00+00:00 https://www.assb.gov.sg/issuance-of-amendments-to-sbfrs-107-sbfrs-118-sbfrs-1-sbfrs-8-sbfrs-36-sbfrs-37-sbfrs-119-and/ 2026-03-18T00:00:00+00:00 https://www.assb.gov.sg/pronouncements/sb-frs/sb-frs-effective-as-at-1-january-2026/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/sb-frs/sb-frs-effective-after-1-january-2026-issued-up-to-december-2026/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/sb-frs/archives/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/int-sb-frs/int-sb-frs-effective-as-at-1-january-2026/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/int-sb-frs/int-sb-frs-effective-after-1-january-2026-issued-up-to-december-2026/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/interpretations-of-sb-frs/archives/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/sb-frs-guidance-notes/current/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/sb-frs-guidance-notes/archives/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/sb-frs-practice-statements/current/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/sb-frs-practice-statements/archives/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/sb-frs/archives/2013/effective-as-at-1-january-2013/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/sb-frs/archives/2013/effective-after-1-january-2013-issued-up-to-december-2013/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/sb-frs/archives/2013/issued-before-2013/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/sb-frs/archives/2014/effective-as-at-1-january-2014/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/sb-frs/archives/2014/effective-after-1-january-2014-issued-up-to-december-2014/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/sb-frs/archives/2015/effective-as-at-1-january-2015/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/sb-frs/archives/2015/effective-after-1-january-2015-issued-up-to-december-2015/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/sb-frs/archives/2016/effective-as-at-1-january-2016/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/sb-frs/archives/2016/effective-after-1-january-2016-issued-up-to-december-2016/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/sb-frs/archives/2017/effective-as-at-1-january-2017/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/sb-frs/archives/2017/effective-after-1-january-2017-issued-up-to-december-2017/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/sb-frs/archives/2018/effective-as-at-1-january-2018/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/sb-frs/archives/2018/effective-after-1-january-2018-issued-up-to-december-2018/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/sb-frs/archives/2019/effective-as-at-1-january-2019/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/sb-frs/archives/2019/effective-after-1-january-2019-issued-up-to-december-2019/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/sb-frs/archives/2020/effective-as-at-1-january-2020/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/sb-frs/archives/2020/effective-after-1-january-2020-issued-up-to-december-2020/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/sb-frs/archives/2021/effective-as-at-1-january-2021/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/sb-frs/archives/2021/effective-after-1-january-2021-issued-up-to-december-2021/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/sb-frs/archives/2022/effective-as-at-1-january-2022/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/sb-frs/archives/2022/effective-after-1-january-2022-issued-up-to-december-2022/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/sb-frs/archives/2023/effective-as-at-1-january-2023/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/sb-frs/archives/2023/effective-after-1-january-2023-issued-up-to-december-2023/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/sb-frs/archives/2024/effective-as-at-1-january-2024/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/sb-frs/archives/2024/effective-after-1-january-2024-issued-up-to-december-2024/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/sb-frs/archives/2025/sb-frs-effective-as-at-1-january-2025/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/pronouncements/sb-frs/archives/2025/effective-after-1-january-2025-issued-up-to-december-2025/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/who-we-are/introduction/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/who-we-are/process-for-prescribing-sb-frs/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/who-we-are/advisory-committee-on-accounting-standards-for-statutory-boards/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/who-we-are/objectives-of-advisory-committee/ 2026-03-20T06:01:57+00:00 https://www.assb.gov.sg/privacy/ https://www.assb.gov.sg/sitemap/ https://www.assb.gov.sg/terms-of-use/ https://www.assb.gov.sg/useful-links/ https://www.assb.gov.sg/contact-us/ https://www.assb.gov.sg/news/archives/ https://www.assb.gov.sg/news/current/ https://www.assb.gov.sg/news/latest-news/ https://www.assb.gov.sg/news/ https://www.assb.gov.sg/ https://www.assb.gov.sg/search/ https://www.assb.gov.sg/files/Docs/Default%20Source/Advisory%20Notes/Accounting%20for%20cloud%20infrastructure%20subscription%20costs.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Advisory%20Notes/Advisory%20note%20on%20disclosures%20for%20income%20and%20expenses%20relating%20to%20COVID-19%20measures.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Advisory%20Notes/Applicability%20of%20lease%20accounting%20for%20ACE%20II%20system%20subscription.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Advisory%20Notes/Clarification%20on%20%E2%80%9Clow-value%E2%80%9D%20asset%20threshold%20for%20SBs.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Advisory%20Notes/Guidance%20on%20accounting%20for%20participating%20agencies%E2%80%99%20Cumulus%20arrangement%20with%20the%20Government%20of%20SG.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Advisory%20Notes/Principles%20for%20determining%20lease%20discount%20rate.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Advisory%20Notes/Should%20capital%20expenditure%20incurred%20on%20projects%20funded%20using%20general%20borrowings.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Advisory%20Notes/Should%20co-payment%20on%20prolongation%20costs%20be%20capitalised.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Advisory%20Notes/Should%20there%20be%20a%20standardised%20discount%20rate%20for%20SBs.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Default%20Document%20Library/amendment-to-sb-frs-116-covid-19-related-rent-concessions.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Default%20Document%20Library/amendments-to-sb-frs-103.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ASSB-ED-2023-2-Amendments-Classifications-Measurements.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/Comment_Letter_to_IASB_on_ED_2023_5.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/Comment_Letter_to_IASB_on_ED_2024_7.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ED_SB_FRS_Guidance_Note_Accounting_for_Heritage_Assets__for_circulation_.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/agendaconsultation_august2011.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/assb_ed_9_basis_of_conclusions.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/assb_ed_9_ie.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/assb_ed_9_joint_arrangements.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/assb_ed_d23.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/assb_ed_d24.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/assb_ed_frs_39.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/assb_ed_int_frs_real_estate_sales.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/assb_ed_proposed_amendments_to_frs_102_and_int_frs_111_frs.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/basic-of-conclusion.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/bc_iasb_2025_4_risk_mitigation_accounting_ifrs9_ifrs7.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/comment-letter-to-iasb-on-ed-2017-5.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/comment-letter-to-iasb-on-ed-2017-6.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/comment-letter-to-iasb-on-ed-2019-4.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/comment-letter-to-iasb-on-ed-2019-6.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/comment-letter-to-iasb-on-ed-2019-7.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/comment-letter-to-iasb-on-ed-2020-2.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/comment_letter_to_iasb_on_classification_of_liabilities_29may2015.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/comment_letter_to_iasb_on_ed-2017-4ppe.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/comment_letter_to_iasb_on_ed-2018-1.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/di_levies_jun2012.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/di_putoptions_jun2012.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/dueprocess.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed%20annual%20improvements%20volume%2011.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed-2016-1_definition_of_a_business_and_accounting_proposed_amendments_to_ifrs_3_and_ifrs_11.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed-2017-1_annual_improvements_to_ifrss_(2015-2017_cycle).pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed-2017-2-improvements-to-ifrs-8-operating-segments.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed-2017-3_prepayment_features_with_negative_compensation_(proposed_amendments_to_ifrs_9).pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed-2017-4_property_plant_and_equipment.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed-2017-5-accounting_policies_and_accounting_estimates.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed-2017-6_-_definition_of_material.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed-2018-1_-_accounting_policy_changes_(proposed_amendments_to_ias_8).pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed-2021-10-sfa.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed-2021-9-nclwc.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed-agriculture-bearer-plants.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed-amendments-to-ias-19-employee-contributions.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed-amendments-to-ifrs-17-pdf_safe.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed-amendments-to-sb-frs-1002-ig.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed-amendments-to-sb-frs-1002.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed-amendments-to-sb-frs-guidance-note-3.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed-amendments-to-sb-frs-guidance-note-5.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed-annual-improvements-2018-2020-pdf_safe.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed-annual-improvements-to-ifrs-2010-2012.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed-basis-for-conclusions-general-presentation-disclosures.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed-basis-for-conclusions.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed-clarification-of-acceptable-methods.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed-classification-and-measurement-november-2012-bookmarks.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed-classification-of-liabilities-amdments-to-ias-1-february-2015.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed-conceptual-framework-for-financial-reporting-basis-for-conclusions-may-2015.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed-conceptual-framework-for-financial-reporting-may-2015.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed-covid-19-related-rent-concessions.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed-deferred-tax-related-to-assets-and-liabilities-ias-12-pdf_safe.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed-defined-benefit-plan-proposed-amendments-to-ias-19-and-ifric-14-june-2015.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed-di-accounting-policies-ias-1-ifrs-practice-statement-2-pdf_safe.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed-disclosure-initiative-amdments-ias-7-december-2014.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed-disclosure-initiative-amendments-ias-1-march-2014.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed-effective-date-of-amendments-to-ifrs-10--and-ias-28.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed-effective-date-of-ifrs-15-amendments-to-ifrs-15-may-2015.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed-equity-method-nov-2012.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed-financial-instruments-expected-credit-losses.pdf 2026-03-20T06:00:28+00:00 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https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed-investment-entities-amendments-ifrs-10-and-ias-28-june-2014.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed-lease-liability-in-a-sale-or-leaseback.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed-leases-basis-for-conclusions.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed-leases-illustrative-examples.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed-leases-standard-may.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed-novation-otc-derivatives_proposed-amendments-to-ias-39-and-ifrs-9.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed-on-sb-frs-guidance-note-10.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed-on-sb-frs-guidance-note-9.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed-onerous-contracts-december-2018_safe.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed-proposed-amendments-ifrs-2-november-2014.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed-recognition-deferred-tax-ias-12-august-2014.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed-recoverable-amount-disclosures-for-nonfinancial-assets-2013-1.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed-regulatory-assets-and-regulatory-liabilities.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed-rent-concessions-beyond-30-june-2021.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed-to-sb-frs-guidance-note-11.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed-updating-references-to-the-conceptual-framework-may-2015.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed201508_ifrspracticestatement_oct2015_website.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed201509-transfers-of-investment-property_proposed-amendment-to-ias-40.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed201510-annual-improvements-to-ifrs_2014_2016_cycle_nov_2015.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed2021-3-bc-di-tslr-pdf_safe.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed2021-3-di-tslr-pdf_safe.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed2021-4-lack-of-exchangeability-ias-21.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed2021-7-bc-swpa-d.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed2021-7-swpa-d.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed2021-8-initial-app-ifrs17-ifrs9-ci.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed_10.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed_10_illustrative_examples.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed_2012_6_sale_or_contribution_of_assets_between_an_investor_-_associate.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed_2012_7_acquisition_of_an_interest_in_joint_operation.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed_2023_5_bc.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed_2023_5_financial_instruments.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed_2023_5_ig_ie.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed_2024_1_BusinessCombinations.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed_2024_1_BusinessCombinations_BasisforConclusion.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed_accounting_for_sponsorships_received.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed_amendment_int_sb-frs_114.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed_amendments_to_other_ifrss_and-guidance.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed_annual_improvements(2011-2013_cycle)nov_2012.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed_applying-ifrs-9-with-ifrs-4_dec-2015.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed_basic_conclusion.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed_basic_of_conclusions.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed_clarification_of_right_issues.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed_clarifications-to-ifrs-15.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed_d25.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed_derecognition_amendments_to_sb-frs_39_and_sb-frs_107.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed_embedded_derivatives.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed_fin_instr_classification_n_measurement.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed_fv_measurement.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed_fv_measurement_ie.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed_guidance-note_reporting_of_cpf_contributions.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed_guidance_note.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed_ias_37.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed_iasb_2025_4_risk_mitigation_accounting_ifrs9_ifrs7.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed_iasb_2026_1_amendments_fvo_ias_28.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed_ie_to_sb-frs_guidance_note_1_8dec2017.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed_ifric_foreigncurrencytransactionsandadvanceconsideration.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed_ifric_uncertaintyoverincometaxtreatments.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed_ifrs_7_2009.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed_income_taxcf9dd739efbe4ada8bbd601ffff84c7f.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed_investment_in_debt_instr.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed_measurement_uncertainty_for_fv.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed_mgt_commentary.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed_on_trust_fund.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed_rate_regulated_acts.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed_rate_regulated_eg.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed_regulatory-deferral-account.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed_revenue_recognition.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed_sb-frs1001_non-exchange_revenue.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed_sb-frs_101.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed_sb-frs_105.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed_sb-frs_107.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed_sb-frs_24.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed_sb-frs_24_related_party_disclosures.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed_sb-frs_conceptual_framework_(preface_and_chapters_1_to_8).pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed_sb-frs_guidance_note-4_related_party_disclosures.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed_sb-frs_guidance_note_1_8dec2017.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed_sb-frs_guidance_note_9_capitalisation_of_borrowing_costs.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed_sb-frs_practice_statement_on_making_materiality_judgements.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/ed_sb_frs_19.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/edamendmentsifrs1oct2011.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/edamendmentstoifrs9_august2011.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/edfihedgeacctbasisdec10.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/edfihedgeacctdec10.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/edimprovementsifrs09.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/edinvestmententities.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/edofchapters1and2thejointimprovedconceptualframework.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/edtransguidamdifrs10.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/equity-method-in-separate-financial-statements-december-2013.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/exposure-draft-annual-improvements-2012-2014-december-2013.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/exposure-draft-measuring-quoted-investments-september-2014.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/exposure-draft-on-guidance-note_accounting-for-sponsorships-received.pdf 2026-03-20T06:00:28+00:00 https://www.assb.gov.sg/files/Docs/Default%20Source/Exposure%20Draft/exposure-draft-reference-to-the-conceptual-framework-ifrs-3.pdf 2026-03-20T06:00:28+00:00 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