Asc

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Address: C/o Ministry of Finance 100 High Street 10-01 The Treasury, 179434 , Singapore
  • Fax: 6332 7435

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About Asc

  • While the ASC will track closely the introduction of new International Financial Reporting Standards for possible application in Singapore, it will also take into account the local economic and business circumstances and context, as well as the entity to which the accounting standards would apply to
  • Although the ASC is taking over from the CCDG, previous accounting standards, interpretations, practice directions and other directives issued by the CCDG would still remain valid and in force, as provided under Section 8of the Accounting Standards Act, unless otherwise stated
  • The Chairman and members of the ASC are appointed by the Minister for Finance, and the comprises representatives from stakeholder groups such as the accounting profession, the users and preparers of financial information, academia and the Government
  • The mandate of the ASC is to develop, review, amend and approve accounting standards for entities that are under its purview, taking into account
  • The ASC allows more time for the implementation of FRS 110 Consolidated Financial Statements, FRS 111 Joint Arrangements, FRS 112 Disclosure of Interests in Other Entities, FRS 27 Separate Financial Statements and FRS 28 Investments in Associates and Joint Ventures

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