| ED/2024/8 Provisions - Targeted Improvements (Proposed amendments to IAS 37), and the accompanying Basis for Conclusions and Proposed amendments to Guidance on Implementing IAS 37 |
20 December 2024 |
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|
| ED/2024/7 Equity Method of Accounting (IAS 28 Investments in Associates and Joint Ventures), and the accompanying Basis for Conclusions |
4 November 2024 (Closed) |
|
|
| ED SB-FRS Guidance Note Accounting for Heritage Assets |
2 September 2024 (Closed) |
|
|
| ED/2024/6 Climate-related and Other Uncertainties in the Financial Statements |
30 August 2024 (Closed) |
|
|
| ED/2024/5 Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures |
30 August 2024 (Closed) |
|
|
| ED/2024/4 Translation to a Hyperinflationary Presentation Currency (Proposed amendments to IAS 21) |
30 August 2024 (Closed) |
|
|
| ED/2024/3 Contracts for Renewable Electricity (Proposed amendments to IFRS 9 and IFRS 7) |
10 June 2024 (Closed) |
|
|
| ED/2024/1 Business Combinations - Disclosures, Goodwill and Impairment (Proposed amendments to IFRS 3 and IAS 36), and the accompanying Basis for Conclusions |
19 April 2024 (Closed) |
|
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| ED/2023/5 Financial Instruments with Characteristics of Equity (Proposed amendments to IAS 32, IFRS 7 and IAS 1), and the accompanying Basis for Conclusions and Illustrative Examples and Implementation Guidance |
5 January 2024 (Closed) |
Comment Letter on ED-2023-5 |
|
| AI/ED/2023/1 Annual Improvements—Volume 11 |
14 November 2023 (Closed) |
|
|
| ED/2023/2 Amendments to the Classification and Measurement of Financial Instruments (Proposed amendments to IFRS 9 and IFRS 7) |
2 May 2023 (Closed) |
|
|
| ED/2023/1 International Tax Reform - Pillar Two Model Rules (Proposed amendments to IAS 12) |
10 February 2023 (Closed) |
|
|
| ED Amendments to SB-FRS Guidance Note 3 Accounting and Disclosures for Trust Funds |
16 September 2022 (Closed) |
|
|
| ED Amendments to SB-FRS Guidance Note 5 Reporting of CPF Contributions and Key Management Personnel Compensation |
5 September 2022 (Closed) |
|
|
ED Amendments to SB-FRS 1002 Impairment of Non-Cash-Generating Assets
ED Amendments to SB-FRS 1002 Guidance on Implementing Impairment of Non-Cash-Generating Assets |
5 September 2022 (Closed) |
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|
| ED/2021/10 Supplier Finance Arrangements (Proposed amendments to IAS 7 and IFRS 7) |
31 December 2021 (Closed) |
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|
| ED/2021/9 Non-current Liabilities with Covenants (Proposed amendments to IAS 1) |
31 December 2021 (Closed) |
|
|
| ED on SB-FRS Guidance Note 11 Accounting for Grants Administered by Statutory Boards |
30 November 2021 (Closed) |
|
|
| ED/2021/8 Initial Application of IFRS 17 and IFRS 9 - Comparative Information (Proposed amendment to IFRS 17) |
17 September 2021 (Closed) |
|
|
ED/2021/7 Subsidiaries without Public Accountability
ED/2021/7 Subsidiaries without Public Accountability - Basis for Conclusions |
24 September 2021 (Closed) |
|
|
| ED/2021/4 Lack of Exchangeability (Proposed Amendments to IAS 21) |
28 May 2021 (Closed) |
|
|
ED/2021/3 Disclosure Requirements in IFRS Standards - A Pilot Approach (Proposed Amendments to IFRS 3 and IAS 19)
ED/2021/3 Disclosure Requirements in IFRS Standards - A Pilot Approach (Proposed Amendments to IFRS 3 and IAS 19) - Basis for Conclusions |
30 April 2021 (Closed) |
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|
| ED/2021/2 Covid-19-Related Rent Concessions beyond 30 June 2021 |
23 February 2021 (Closed) |
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|
ED/2021/1 Regulatory Assets and Regulatory Liabilities
ED/2021/1 Regulatory Assets and Regulatory Liabilities - Basis for Conclusions
ED/2021/1 Regulatory Assets and Regulatory Liabilities - Illustrative Examples |
12 March 2021 (Closed) |
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|
| ED SB-FRS Guidance Note 10 Accounting for Capital Assets Funded using Statutory Boards’ Reserves on Behalf of the Government |
15 January 2021 (Closed) |
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|
| ED/2020/4 Lease Liability in a Sale and Leaseback - Proposed amendment to IFRS 16 |
15 January 2021 (Closed) |
|
|
| ED SB-FRS Guidance Note 9 Accounting for Buildings, Building Improvement Works, and Infrastructure on Short-term Land Lease |
30 September 2020 (Closed) |
|
|
| ED/2020/2 Covid-19-Related Rent Concessions (Proposed amendment to IFRS 16) |
15 May 2020 (Closed) |
Comment Letter on ED-2020-2 |
|
| ED/2020/1 Interest Rate Benchmark Reform - Part 2 (Proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4, and IFRS 16) |
15 May 2020 (Closed) |
|
|
ED/2019/7 General Presentation and Disclosures
Basis for Conclusions
illustrative Examples |
31 January 2020 (Closed) |
Comment Letter on ED-2019-7 |
|
| ED/2019/6 Disclosure of Accounting Policies – Proposed amendments to IAS 1 and IFRS Practice Statement 2 |
16 September 2019 (Closed) |
Comment Letter on ED-2019-6 |
|
| ED/2019/5 Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Proposed Amendments to IAS 12) |
30 August 2019 (Closed) |
|
|
| ED/2019/4 Amendments to IFRS 17 |
8 August 2019 (Closed) |
Comment Letter on ED-2019-4 |
|
| ED/2019/3 Reference to the Conceptual Framework (Proposed Amendments to IFRS 3) |
27 September 2019 (Closed) |
|
|
| ED/2019/2 Annual Improvements to IFRS Standards 2018-2020 |
22 July 2019 (Closed) |
|
|
| ED SB-FRS Conceptual Framework (Preface and Chapters 1 to 8) |
28 June 2019 (Closed) |
|
|
| ED Amendments to SB-FRS 24 Related Party Disclosures |
28 June 2019 (Closed) |
|
|
| ED Amendments to SB-FRS Guidance Note 4 Related Party Disclosures |
28 June 2019 (Closed) |
|
|
| ED/2019/1 Interest Rate Benchmark Reform - Proposed Amendments to IFRS 9 and IAS 39 |
7 June 2019 (Closed) |
|
|
| ED SB-FRS Conceptual Framework Part 1 |
18 April 2019 (Closed) |
|
|
| ED SB-FRS Practice Statement 2 on Making Materiality Judgements |
18 April 2019 (Closed) |
|
|
| ED Guidance Note 9 Illustration on Capitalisation of Borrowing Costs |
28 February 2019 (Closed) |
|
|
| ED/2018/2 Onerous Contracts - Cost of Fulfilling a Contract (Proposed amendments to IAS 37) |
28 February 2019 (Closed) |
|
|
| ED/2018/1 Accounting Policy Changes (Proposed Amendments to IAS 8) |
31 May 2018 (Closed) |
Comment Letter on ED/2018/1 |
|
ED Guidance Note 1 Accounting and Disclosure for Funds, Grants, Accumulated Surplus and Reserves
ED Guidance Note 1 Illustrative Examples |
9 February 2018 (Closed) |
|
|
| ED/2017/6 Definition of Material (Proposed amendments to IAS 1 and IAS 8) |
15 Nov 2017 (Closed) |
Comment Letter on ED/2017/6 |
|
| ED/2017/5 Accounting Policies and Accounting Estimates (Proposed amendments to IAS 8) |
15 Nov 2017 (Closed) |
Comment Letter on ED/2017/5 |
|
| ED/2017/4 Property, Plant and Equipment – Proceeds before Intended Use (Proposed amendments to IAS 16) |
14 Aug 2017 (Closed) |
Comment Letter on ED/2017/4 |
|
| ED/2017/3 Prepayment Features with negative Compensation (Proposed amendments to IFRS 9) |
11 May 2017 (Closed) |
|
|
| ED/2017/2 Improvements to IFRS 8 Operating Segments (Proposed amendments to IFRS 8 and IAS 34) |
5 May 2017 (Closed) |
|
|
| ED/2017/1 Annual Improvements to IFRSs (2015-2017 Cycle) |
1 Mar 2017 (Closed) |
|
|
| ED/2016/1 Definition of a Business and Accounting for Previously Held Interests (Proposed Amendments to IFRS 3 and IFRS 11) |
26 Aug 2016 (Closed) |
|
|
| ED Guidance Note 8 Impairment of Non-Cash Generating Assets |
26 Aug 2016 (Closed) |
|
|
| ED/2015/11 Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts (Proposed Amendments to IFRS 4) |
4 January 2016 (Closed) |
|
|
| ED/2015/10 Annual Improvements to IFRSs (2014-2016 Cycle) |
11 Jan 2016 (Closed) |
|
|
| ED/2015/9 Transfers of Investment Property (Proposed Amendment to IAS 40 |
15 Jan 2016 (Closed) |
|
|
| ED/2015/8 IFRS Practice Statement: Applicability of Materiality to Financial Statement |
31 Dec 2015 (Closed) |
|
|
| Draft IFRIC Interpretation DI/2015/1 Uncertainty over Income Tax Treatments |
20 Nov 2015 (Closed) |
|
|
| Draft IFRIC Interpretation DI/2015/2 Foreign Currency Transactions and Advance Consideration |
20 Nov 2015 (Closed) |
|
|
| ED/2015/7 Effective Date of Amendments to IFRS 10 and IAS 28 |
15 Sep 2015 (Closed) |
|
|
| ED/2015/6 Clarifications to IFRS 15 |
11 Sep 2015 (Closed) |
|
|
| ED/2015/5 Remeasurement on a Plan Amendment, Curtailment or Settlement / Availability of a Refund from a Defined Benefit Plan |
14 Aug 2015 (Closed) |
|
|
| Exposure Draft on SB-FRS Guidance Note 7 Accounting for Sponsorship Received |
31 Jul 2015 (Closed) |
|
|
| Exposure Draft on SB-FRS 1001 Accounting and Disclosure for Non-Exchange Revenue |
31 Jul 2015 (Closed) |
|
|
| ED/2015/4 Updating References to the Conceptual Framework |
14 Aug 2015 (Closed) |
|
|
ED/2015/3 Conceptual Framework for Financial Reporting
Basis for Conclusions for Exposure Draft ED/2015/3 Conceptual Framework for Financial Reporting |
14 Aug 2015 (Closed) |
|
|
| ED/2015/2 Effective Date of IFRS 15 (Proposed amendments to IFRS 15) |
17 June 2015 (Closed) |
|
|
| ED/2015/1 Classification of Liabilities (Proposed amendments to IAS 1) |
24 April 2015 (Closed) |
Comment Letter on ED/2015/1 |
|
| ED/2014/6 Disclosure Initiative (Proposed Amendments to IAS 7) |
6 Mar 2015 (Closed) |
|
|
| ED Guidance Note 7 Accounting for Sponsorships Received |
9 Jan 2015 (Closed) |
|
|
| ED/2014/5 Classification and Measurement of Share-based Payment Transactions (Proposed Amendments to IFRS 2) |
6 Feb 2015 (Closed) |
|
|
| ED/2014/4 Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value |
28 Nov 2014 (Closed) |
|
|
| ED/2014/3 Recognition of Deferred Tax Assets for Unrealised Loss (Proposed Amendments to IAS 12) |
7 Nov 2014 (Closed) |
|
|
| ED/2014/2 Investment Entities: Applying the Consolidation Exception (Proposed amendments to IFRS 10 and IAS 28) |
15 Aug 2014 (Closed) |
|
|
| ED/2014/1 Disclosure Initiative (Proposed amendments to IAS 1) |
18 Jun 2014 (Closed) |
|
|
| ED/2013/11 Annual Improvements to IFRS 2012-2014 Cycle |
07 Feb 2014 (Closed) |
|
|
| ED/2013/10 Equity Method in Separate Financial Statements(Proposed amendments to IAS27) |
31 Jan 2014 (Closed) |
|
|
ED/2013/7 Insurance Contracts
Illustrative Examples
Basis for Conclusions |
30 Aug 2013 (Closed) |
|
|
| Exposure Draft ED/2013/8 Agriculture: Bearer Plants |
23 Aug 2013 (Closed) |
|
|
ED/2013/6 Leases
Illustrative Examples
Basis for Conclusions |
23 Aug 2013 (Closed) |
|
|
| Exposure Draft ED/2013/5 Regulatory Deferral Accounts |
06 Aug 2013 (Closed) |
|
|
| ED/2013/3 Financial Instruments: Expected Credit Losses |
02 Aug 2013 (Closed) |
|
|
| ED/2013/4 Defined Benefit Plans: Employee Contributions (Proposed amendments to IAS 19) |
02 Aug 2013 (Closed) |
|
|
| ED/2013/2 Novation of Derivatives and Continuation of Hedge Accounting (Proposed amendments to IAS 39 and IFRS 9) |
26 Jul 2013 (Closed) |
|
|
| ED Guidance Note 5 Reporting of CPF Contributions and Key Management Personnel Compensation |
12 Apr 2013 (Closed) |
|
|
| ED/2013/1 Recoverable Amount Disclosures for Non-Financial Assets (Proposed Amendments to IAS 36) |
18 Feb 2013 (Closed) |
|
|
| ED/2012/7 Acquisition of an Interest in a Joint Operation (Proposed amendment to IFRS 11) |
01 Feb 2013 (Closed) |
|
|
| 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) |
01 Feb 2013 (Closed) |
|
|
| ED/2012/5 Clarification of Acceptable Methods of Depreciation and Amortisation (Proposed amendments to IAS 16 and IAS 38) |
25 Jan 2013 (Closed) |
|
|
| ED/2012/4 Classification and Measurement : Limited Amendments to IFRS 9 (Proposed amendments to IFRS9 (2010)) |
25 Jan 2013 (Closed) |
|
|
| ED/2012/3 Equity Method: Share of Other Net Asset Changes (Proposed amendments to IAS 28) |
24 Jan 2013 (Closed) |
|
|
| ED/2012/2 Annual Improvements to IFRSs 2011-2013 |
28 Dec 2012 (Closed) |
|
|
| Request for Information: Post-implementation Review - IFRS 8 Operating Segments |
27 Sep 2012 (Closed) |
|
|
| DI Levies Charged by Public Authorities on Entities that Operate in a Specific Market |
3 Jul 2012 (Closed) |
|
|
| DI Put Options Written on Non-controlling Interests |
3 Jul 2012 (Closed) |
|
|
| IASB and IFRS Interpretations Committee Due Process Handbook |
31 Jul 2012 (Closed) |
|
|
| ED/2012/1 Annual Improvements to IFRSs 2010 - 2012 |
21 Jun 2012 (Closed) |
|
|
| IFRS ED: Transition Guidance (Proposed Amendments to IFRS 10) |
30 Jan 2012 (Closed) |
|
|
IFRS ED: Revenue from Contracts with Customers
Illustrative Examples
Basis for Conclusions |
11 Jan 2012 (Closed) |
|
|
| IFRS ED: Government Loans - Proposed Amendments to IFRS 1 |
4 Jan 2012 (Closed) |
|
|
| ED Investment Entities |
27 October 2011 (Closed) |
|
|
| Request for Views: IASB Agenda Consultation 2011 |
9 September 2011 (Closed) |
|
|
| ED Mandatory Effective Date of IFRS 9 |
25 August 2011 (Closed) |
|
|
| IFRS ED: Improvements to IFRSs |
18 August 2011 (Closed) |
|
|
| IFRS ED: Offsetting Financial Assets and Liabilities |
25 March 2011 (Closed) |
|
|
| Supplement to IFRS ED Financial Instruments: Impairment |
25 March 2011 (Closed) |
|
|
| ED SB-FRS 24 Related Party Disclosures |
25 March 2011 (Closed) |
|
|
| ED Guidance Note 4 Disclosures under SB-FRS 24 |
25 March 2011 (Closed) |
|
|
IFRS ED: Hedge Accounting
IFRS ED: Basis for Conclusions and Illustrative Examples |
27 January 2011 (Closed) |
|
|
| IFRS ED: Severe Hyperinflation (proposed amendment to IFRS 1) |
3 November 2010 (Closed) |
|
|
| IFRS ED: Deferred Tax: Recovery of Underlying Assets |
5 October 2010 (Closed) |
|
|
| IFRS ED: Stripping Costs in the Production Phase of a Surface Mine |
22 October 2010 (Closed) |
|
|
| IFRS ED: Removal of Fixed Dates for First-time Adopters |
27 September 2010 (Closed) |
|
|
| ED INT SB-FRS 115 Agreements for the Construction of Real Estate |
1 October 2010 (Closed) |
|
|
IFRS ED: Leases
IFRS ED: Basis of Conclusion
Snapshot Summary from IASB: Leases |
15 October 2010 (Closed) |
|
|
IFRS ED: Insurance Contracts
IFRS ED: Insurance Contracts: Basis of Conclusion
Snapshot Summary from IASB |
22 October 2010 (Closed) |
|
|
| IFRS ED: Measurement Uncertainty Analysis Disclosure for Fair Value Measurements |
28 July 2010 (Closed) |
|
|
IFRS ED: Revenue from Contracts with Customers
IFRS ED: Basis of Conclusion |
3 September 2010 (Closed) |
|
|
| IFRS ED: Presentation of Items of Other Comprehensive Income (Proposed amendments to IAS 1) |
23 July 2010 (Closed) |
|
|
| IFRS ED: Fair value Option for Financial Liabilities |
14 June 2010 (Closed) |
|
|
| IFRS ED: Defined Benefit Plans - Proposed amendments to IAS 19 |
16 July 2010 (Closed) |
|
|
| IFRS ED: Conceptual Framework for Financial Reporting - The Reporting Entity |
26 April 2010 (Closed) |
|
|
| ED SB-FRS 24 Related Party Disclosures |
8 March 2010 (Closed) |
|
|
| IFRS ED: Measurement of Liabilities in IAS 37 (Proposed amendments to IAS 37) |
8 March 2010 (Closed) |
|
|
| IFRS ED: Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters (Proposed amendment to IFRS 1) |
18 December 2009 (Closed) |
|
|
IFRS ED: Financial Instruments: Amortised Cost and Impairment
IFRS: Basis for Conclusion |
16 April 2010 (Closed) |
|
|
IFRS ED: Improvements to IFRSs
ED Management Commentary |
14 October 2009 (Closed) |
|
|
ED Rate-regulated Activities
ED Rate-regulated Activities - Illustrative Examples |
18 September 2009 (Closed) |
|
|
| ED Discount rate for Employee Benefits - Proposed amendments to SB-FRS 19 |
18 September 2009 (Closed) |
|
|
| ED Classification of Rights Issues |
7 September 2009 (Closed) |
|
|
| ED D25 Extinguishing Financial Liabilities with Equity Instruments |
1 September 2009 (Closed) |
|
|
IFRS ED: Financial Instruments: Classification and Measurement
ED: Draft amendments to other IFRSs and Guidance
ED: Basis of Conclusions |
18 August 2009 (Closed) |
|
|
ED Fair Value Measurement
ED Fair Value Measurement Illustrative Examples |
31 July 2009 (Closed) |
|
|
| ED Amendment to INT SB-FRS 114 |
30 June 2009 (Closed) |
|
|
| ED Derecognition - Amendments to SB-FRS 39 and SB-FRS 107 |
8 June 2009 (Closed) |
|
|
| ED Income Tax |
8 June 2009 (Closed) |
|
|
| ED Proposed Amendments to IFRIC 9 and IFRIC 16 |
16 February 2009 (Closed) |
|
|
| Exposure Draft of Proposed Accounting and Disclosures for Trust Funds |
6 March 2009 (Closed) |
|
|
ED 10 Consolidated Financial Statements
ED 10 Illustrative examples |
6 January 2009 (Closed) |
|
|
| ED Relationships with the State |
7 January 2009 (Closed) |
|
|
| ED Proposed Amendments to INT FRS 109 and FRS 39 - Embedded Derivatives |
9 January 2009 (Closed) |
|
|
| ED Proposed amendments to SB-FRS 107 - Investments in Debt Instruments |
9 January 2009 (Closed) |
|
|
| ED SB-FRS 107 - Improving Disclosures about Financial Instruments |
14 November 2008 (Closed) |
|
|
| ED SB-FRS 101 - Additional exemptions for First-time adopters |
21 November 2008 (Closed) |
|
|
| ED SB-FRS 105 - Discontinued Operations |
21 November 2008 (Closed) |
|
|
| ED SB-FRS 33 Simplifying Earnings per Share |
17 October 2008 (Closed) |
|
|
| ED Proposed Improvements to SB-FRSs |
3 October 2008 (Closed) |
|
|
| IASB and FASB Exposure Draft of Chapters 1 and 2 of the Joint Improved Conceptual Framework |
15 August 2008 (Closed) |
|
|
| ED D23 Distributions of Non-cash Assets to Owners |
30 May 2008 (Closed) |
|
|
| ED D24 Customer Contributions |
30 May 2008 (Closed) |
|
|
| ED of Proposed Amendments to SB-FRS 102 Share-based Payment and INT SB-FRS 111 SB-FRS 102 Group and Treasury Share Transactions |
30 May 2008 (Closed) |
|
|
| ED of Proposed Amendments to SB-FRS 39 Financial Instruments: Exposures Qualifying for Hedge Accounting |
30 May 2008 (Closed) |
|
|
ED 9 Joint Arrangements
ED 9 Illustrative Examples
ED 9 Basis of Conclusions |
30 May 2008 (Closed) |
|
|
| ED INT SB-FRS Real Estate Sales |
30 May 2008 (Closed) |
|
|
