SB-FRS (effective after 1 January 2018, issued up to December 2018)

SB-FRS (effective after 1 January 2018, issued up to December 2018)

STATUTORY BOARD FINANCIAL REPORTING STANDARDS EFFECTIVE AFTER 1 JANUARY 2018 (ISSUED UP TO 31 DECEMBER 2018)

The following are new/revised/amendments to SB-FRSs and INT SB-FRSs issued by the Accountant-General (up to 31 December 2018) which are effective after 1 January 2018.

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  Titles Effective Date (Annual periods beginning on or after) Issuance Date
Issued in 2015      
SB-FRS 110,
SB-FRS 28		 Amendments to SB-FRS 110 and SB-FRS 28: Sale or Contribution of Assets between an Investor and its Associate or Joint Venture To be determined1 18.03.2015
Issued in 2016      
SB-FRS 110,
SB-FRS 28		 Amendments to Effective Date of Amendments to SB-FRS 110 and SB-FRS 28 To be determined 10.03.2016
Issued in 2017      
SB-FRS 116 Leases
Illustrative Examples and Amendments to Guidance on Other Standards		 1.1.2019 1.2.2017
Issued in 2018      
SB-FRS 1002 Impairment of Non-Cash-Generating Assets
Implementation Guidance		 1.1.2019 27.03.2018
SB-FRS 109 Amendments to SB-FRS 109: Prepayment Features with Negative Compensation 1.1.2019 27.03.2018
SB-FRS 28 Amendments to SB-FRS 28: Long-term Interests in Associates and Joint Ventures 1.1.2019 27.03.2018
SB-FRS 19 Amendments to SB-FRS 19: Plan Amendment, Curtailment or Settlement 1.1.2019 31.07.2018
Various Improvements to SB-FRSs (March 2018) 1.1.2019 03.08.2018

1i)The mandatory effective date of this Amendment had been revised to a date to be determined via Amendments to Effective Date of Amendments to SB-FRS 110 and SB-FRS 28.

ii)This should be read together with the Amendments to Effective Date of Amendments to SB-FRS 110 and SB-FRS 28 issued in 2016.

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