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Explore the 5 areas to advance digital transformation. Match your role from 12 possible digital superhero roles. Which one are you? Find out now!

ISCA Launches the “Difference Makers” Campaign To Position Chartered Accountants As Difference Makers. Find out more.

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COVID-19 Series

For latest news on COVID-19, please visit https://www.moh.gov.sg/covid-19

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COVID-19 News

Keep updated with our latest news related to COVID-19

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COVID-19 Resources

Find the resources and support available from ISCA

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eLearning Space

Learn on the go with eLearning and Live-Webinars

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Resource Library

Access our latest IS Chartered Accountant Journal and Business Insights

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IS Chartered Accountant Journal

Be in tune with timely updates and in-depth analysis of accounting and business issues.

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Business Insights

Keeping members and profession abreast of emerging trends & developments impacting the accountancy profession.

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Guide to Digital Journal

Access and navigate the ISCA digital journal through an illustrative a step-by-step guide.

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Standards & Guidance

Welcome to ISCA’s centralised Knowledge Centre! Here you will find the latest news on developments in the technical front. You will also discover relevant and useful resources aimed at empowering our members with knowledge in core and other disciplines.

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Ethics Pronouncements

ACRA has issued changes to the ACRA Code to adopt two IESBA’s Final Pronouncements relating to the Revisions to Part 4B and Role & Mindset provisions. The changes will take effect from 31 December 2021. These changes mirror ISCA’s EP 100 (revised on 7 July 2021) which is also effective 31 December 2021.

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Financial Reporting Bulletins

ISCA issues FRB 9 Accounting Implications of the Interest Rate Benchmark Reform to share accounting considerations on specific matters to assist entities in their understanding of the accounting for financial instruments and hedge accounting which are affected by this transition to Singapore Overnight Rate Average in Singapore.

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FRG 3 & Illustrative Condensed Interim Financial Statements

ISCA issues FRG 3 Preparation of Interim Financial Statements under SFRS(I) 1-34 Interim Financial Reporting (in compliance with the SGX Listing Rule 705(3A)) and two sets of Illustrative Condensed Interim Financial Statements to assist issuers in understanding the implications of SGX Listing Rule 705(3A) and applying SFRS(I) 1-34’s requirements in their preparation of interim financial statements.

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February 2022 IFRS Interpretations Committee agenda and meeting papers available

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The agenda and meeting papers for the IFRS Interpretations Committee meeting to be held on 1 February 2022 are available.

Topics for discussion include:

IFRIC Update November 2021 and IFRIC work in progress;

Negative Low Emission Vehicle Credits (IAS 37 Provisions, Contingent Liabilities and Contingent Assets);

TLTRO III Transactions (IFRS 9 Financial Instruments and IAS 20 Accounting for Government Grants and Disclosure of Government Assistance); and

Profit recognition for annuity contracts (IFRS 17 Insurance Contracts).

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