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Available for Comments – ED/2023/5 Financial Instruments with Characteristics of Equity (Proposed amendments to IAS...

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Available for Comments – AI/ED/2023/1 Annual Improvements–Volume 11

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Issuance of Amendments to SB-FRS 12, SB-FRS 116, SB-FRS 1, SB-FRS 7 and SB-FRS 107...

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Available for Comments – ED/2023/2 Amendments to the Classification and Measurement of Financial Instruments (Proposed...

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The latest 2023 SB-FRSs, INT SB-FRSs and Practice Statement are now available

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Available for Comments - ED/2023/1 International Tax Reform - Pillar Two Model Rules (Proposed amendments...

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Issuance of SB-FRS Guidance Note 11 Accounting for Grants Administered by Statutory Boards

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Issuance of Revised SB-FRS Guidance Note 5 Reporting of CPF Contributions and Key Management Personnel...

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Issuance of Revised SB-FRS Guidance Note 3 Accounting and Disclosures for Trust Funds

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Issuance of Revised SB-FRS 1002 Impairment of Non-Cash-Generating Assets and Implementation Guidance

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Appointment and Re-appointment of Members to Advisory Committee with effect from November 2022 and January...

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Available for Comments - ED Amendments to SB-FRS Guidance Note 5, SB-FRS 1002 and SB-FRS...

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Available for Comments - ED Amendments to SB-FRS Guidance Note 3 Accounting and Disclosures for...

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Appointment of New Member to Advisory Committee with effect from September 2022

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The latest 2022 SB-FRSs and INT SB-FRSs are now available

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Appointment and Re-appointment of Members to Advisory Committee with effect from January 2022

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Available for Comments - ED/2021/9 Non-current Liabilities with Covenants (Proposed amendments to IAS 1) and...

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Issuance of Amendments to SB-FRS 12 Deferred Tax related to Assets and Liabilities arising from...

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Available for Comments - ED SB-FRS Guidance Note 11 Accounting for Grants Administered by Statutory...

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Issuance of Amendments to SB-FRS 1 and SB-FRS Practice Statement 2 Disclosure of Accounting Policies...

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Available for Comments - ED/2021/7 Subsidiaries without Public Accountability

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Available for Comments - ED/2021/8 Initial Application of IFRS 17 and IFRS 9 - Comparative...

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Issuance of Amendments to SB-FRS 8 Definition of Accounting Estimates

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Available for Comments - ED/2021/4 Lack of Exchangeability (Proposed Amendments to IAS 21)

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Issuance of Amendment to SB-FRS 116 Covid-19-Related Rent Concessions Beyond 30 June 2021

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Issuance of SB-FRS Guidance Note 9 and SB-FRS Guidance Note 10

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Available for Comments - ED/2021/3 Disclosure Requirements in IFRS Standards - A Pilot Approach (Proposed...

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The latest 2021 SB-FRSs and INT SB-FRSs are now available

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Available for Comments - ED/2021/2 Covid-19-Related Rent Concessions beyond 30 June 2021

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Available for Comments - ED/2021/1 Regulatory Assets and Regulatory Liabilities

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Appointment of New Member to Advisory Committee from January 2021

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Available for Comments - ED SB-FRS Guidance Note 10 Accounting for Capital Assets Funded using...

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Available for Comments - ED/2020/4 Lease Liability in a Sale and Leaseback - Proposed amendment...

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Issuance of Annual Improvements to SB-FRSs (2018-2020), Amendments to SB-FRS 16, Amendments to SB-FRS 37,...

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Appointment and Re-Appointment of Members to Advisory Committee from September and November 2020

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Available for Comments - ED SB-FRS Guidance Note 9 Accounting for Building, Building Improvement Works,...

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Issuance of Amendment to SB-FRS 116

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The latest 2020 SB-FRSs and INT SB-FRSs are now available

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Issuance of Amendments to SB-FRS 109, SB-FRS 39 and SB-FRS 107

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Appointment and Re-appointment of Members to Advisory Committee with effect from 1 January 2020

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Available for Comments - ED/2019/7 General Presentation and Disclosures

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Issuance of Amendments to References to the Conceptual Framework in SB-FRS Standards (Amendments to SB-FRS...

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Issuance of SB-FRS Practice Statement Making Materiality Judgements

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Issuance of SB-FRS Guidance Note 8

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Issuance of SB-FRS Conceptual Framework for Financial Reporting

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Issuance of Revised SB-FRS 24 and SB-FRS Guidance Note 4

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Issuance of Amendments to SB-FRS 1 and SB-FRS 8: Definition of Material and Amendments to...

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MOF Appreciation Reception

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The latest 2019 SB-FRSs and INT SB-FRSs are now available

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Issuance of Revised SB-FRS Guidance Note 1 and Illustrative Examples

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The latest 2018 SB-FRSs and INT SB-FRSs are now available

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Issuance of SB-FRS 1002 Impairment of Non-Cash-Generating Assets and Implementation Guidance to SB-FRS 1002

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Appointment and Re-appointment of Members to Advisory Committee

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The latest 2017 SB-FRSs and INT SB-FRSs are now available

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Amendments to SB-FRS

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Issuance of SB-FRS 114

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Issuance of SB-FRS Guidance Note 6

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Issuance of Improvements to SB-FRSs (January 2014) and Improvements to SB-FRSs (February 2014)

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Amendments to SB-FRS 19

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Issuance of Guidance Note on Reporting of CPF Contributions and Key Management Personnel Compensation

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Amendments to SB-FRS 110, SB-FRS 112 and SB-FRS 27

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Issuance of SB-FRS 110 and Improvements to SB-FRSs 2012, Amendments to SB-FRS 110, SB-FRS 111...

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Issuance of Amendments to SB-FRS 32 and SB-FRS 107

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Issuance of SB-FRS 19, SB-FRS 27, SB-FRS 28, SB-FRS 110, SB-FRS 111, SB-FRS 112, and...

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Issuance of SB-FRS 24 and SB-FRS Guidance Note 4

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Available for Comments - IFRS ED: Offsetting Financial Assets and Liabilities and Supplement to ED...

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Available for Comments - ED SB-FRS 24 and ED SB-FRS Guidance Note 4

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Issuance of Improvements to SB-FRSs 2010

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Available for Comments - IFRS ED: Hedge Accounting

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Available for Comments - IFRS ED: Severe Hyperinflation (proposed amendment to IFRS 1)

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Available for Comments - IFRS ED: Deferred Tax: Recovery of Underlying Assets, IFRS ED: Stripping...

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Available for Comments - ED INT SB-FRS 115 and IFRS ED: Leases

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Available for Comments - IFRS ED : Insurance Contracts

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Available for Comments - IFRS ED: Measurement Uncertainty Analysis Disclosure for Fair Value Measurements and...

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Issuance of Limited Exemption from Comparative SB-FRS 107 Disclosures for First-Time Adopters (Amendments to SB-FRS...

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Available for Comments - IFRS ED: Presentation of Items of Other Comprehensive Income (Proposed amendments...

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Available for Comments - IFRS ED: Defined Benefit Plans: Proposed Amendments to IAS 19 and...

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Issuance of Amendments to SB-FRS 108 (2010) Operating Segments

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Available for Comments - IFRS ED: Conceptual Framework

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Available for Comments - ED SB-FRS 24 Related Party Disclosures

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Available for Comments - IFRS ED: Measurement of Liabilities in IAS 37 (Proposed amendments to...

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Available for Comments - IFRS ED: Limited Exemption from Comparative IFRS 7 Disclosures for First-time...

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Issuance of Amendments to SB-FRS 101 and Amendments to SB-FRS 102

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Available for Comments - IFRS ED: Financial Instruments: Amortised Cost and Impairment

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Issuance of Amendments to SB-FRS 27, SB-FRS 103, SB-FRS 101, and Improvements to SB-FRSs 2009...

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Available for Comments - IFRS ED: Improvements to IFRS

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Available for Comments - ED: Management Commentary, ED: Rate-Regulated Activities, and ED: Discount Rate for...

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Available for Comments - ED: Classification of Rights Issues and ED: Extinguishing Financial Liabilities with...

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Issuance of SB-FRS Guidance Note 3 - Accounting and Disclosures for Trust Funds

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IFRS ED: Financial Instruments: Classification and Measurement

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Available for Comments - ED: Fair Value Measurement and ED:Amendments to INT SB-FRS 114

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Issuance of INT SB-FRS 118, Amendments to SB-FRS 107, and Amendments to INT SB-FRS 109...

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Available for Comments - ED: Derecognition - Amendments to SB-FRS 39 and SB-FRS 107

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