SB-FRS (effective after 1 January 2024, issued up to December 2024)
STATUTORY BOARD FINANCIAL REPORTING STANDARDS EFFECTIVE AFTER 1 JANUARY 2024 (ISSUED UP TO 31 DECEMBER 2024)
The following are the new/revised/amendments to SB-FRSs and INT SB-FRSs issued by the Accountant-General (up to 31 December 2024) which are affective after 1 January 2024.
If you do not already have Adobe Reader, please download the software for free here: [pdf]
Titles |
Effective Date (Annual periods beginning on or after) |
Issuance Date |
|
---|---|---|---|
Issued in 2015 |
|||
SB-FRS 110,
|
To be determined1 |
18.03.2015 |
|
Issued in 2016 |
|||
SB-FRS 110,
|
Amendments to Effective Date of Amendments to SB-FRS 110 and SB-FRS 28 |
To be determined |
10.03.2016 |
Issued in 2023 |
|||
SB-FRS 21, SB-FRS 101 |
1.1.2025 |
6.12.2023 |
|
Issued in 2024 |
|||
SB-FRS 118 |
Presentation and Disclosure in Financial Statements Illustrative Examples |
1.1.2027 |
9.12.2024 |
SB-FRS 119 |
1.1.2027 |
9.12.2024 |
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.
Archives
Click here to access the archived documents.