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2012年3月2日、ASCサイトにて、"シンガポールのIFRSs・フルコンバージェンスは2012年には完了しない" という公表がありました。
(抜粋)
The Accounting Standards Council (ASC) has completed its review of the plans for full convergence of the Singapore Financial Reporting Standards (SFRSs) with the International Financial Reporting Standards (IFRSs) for Singapore incorporated companies listed on the Singapore Exchange (Singapore listed companies). It has concluded that full convergence will not be implemented in 2012. ・・・
The timeline for full convergence will be adjusted in tandem with international developments, and will depend on the progress of several key projects undertaken by the IASB. These key IASB projects are still in progress and are not expected to take effect before 1 January 2015. The ASC had also noted during its review that major capital markets such as the US are still in the process of working out their IFRS convergence plans. The revised timeline will be announced at an appropriate juncture.
詳細はASC ウェブサイトをご覧ください。
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