SB-FRS (effective after 1 January 2014, issued up to December 2014)
STATUTORY BOARD FINANCIAL REPORTING STANDARDS EFFECTIVE AFTER 1 JANUARY 2014 (ISSUED UP TO 31 DECEMBER 2014)
The following are new/revised/amendments to SB-FRSs and INT SB-FRSs issued by the Accountant-General (up to 31 December 2014) which are effective after 1 January 2014.
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| Titles | Effective Date (Annual periods beginning on or after) | Issuance Date | |
|---|---|---|---|
| Issued in 2014 | |||
| SB-FRS 19 | Amendments to SB-FRS 19: Defined Benefit Plans: Employee Contributions | 1.7.2014 | 5.3.2014 |
| Various | Improvements to SB-FRSs (January 2014) | 1.7.2014 | 28.5.2014 |
| Various | Improvements to SB-FRSs (February 2014) | 1.7.2014 | 28.5.2014 |
| SB-FRS 114 | Regulatory Deferral Accounts | 1.1.2016 | 26.8.2014 |
| SB-FRS 27 | Amendments to SB-FRS 27: Equity Method in Separate Financial Statements | 1.1.2016 | 25.11.2014 |
| SB-FRS 16, SB-FRS 38 |
Amendments to SB-FRS 16 and SB-FRS 38: Clarification of Acceptable Methods of Depreciation and Amortisation | 1.1.2016 | 25.11.2014 |
| SB-FRS 16, SB-FRS 41 |
Amendments to SB-FRS 16 and SB-FRS 41: Agriculture: Bearer Plants | 1.1.2016 | 25.11.2014 |
| SB-FRS 111 | Amendments to SB-FRS 111: Accounting for Acquisitions of Interests in Joint Operations | 1.1.2016 | 25.11.2014 |
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