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

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

02 Aug 2023

The following amendments to SB-FRSs are issued with effective dates as stated in the standards:

• Amendments to SB-FRS 12: International Tax Reform—Pillar Two Model Rules
• Amendments to SB-FRS 116: Lease Liability in a Sale and Leaseback
• Amendments to SB-FRS 1: Non-current Liabilities with Covenants
• Amendments to SB-FRS 7 and SB-FRS 107: Supplier Finance Arrangements