INT SB-FRS (effective after 1 January 2017, issued up to December 2017)
INTERPRETATIONS OF STATUTORY BOARD FINANCIAL REPORTING STANDARDS EFFECTIVE AFTER 1 JANUARY 2017 (ISSUED UP TO 31 DECEMBER 2017)
The following are new/revised/amendments to SB-FRSs and INT SB-FRSs issued by the Accountant-General (up to 31 December 2017) which are effective after 1 January 2017
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| Reference | Titles | Effective date (Annual periods beginning on or after) | Issuance date |
|---|---|---|---|
| Issued in 2017 | |||
| INT SB-FRS 122 | Foreign Currency Transactions and Advance Consideration Illustrative Examples |
1.1.2018 | 14.08.2017 |
| INT SB-FRS 123 | Uncertainty over Income Tax Treatments Illustrative Examples |
1.1.2019 | 11.12.2017 |
*Include accompanying documents such as Implementation Guidance (IG) and Illustrative Examples (IE).
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