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| No. |
Titles |
Effective Date (Annual periods beginning on or after) |
Last Update |
Preface |
Preface to Statutory Board Financial Reporting Standards |
|
|
Framework |
Framework for the Preparation and Presentation of Financial Statements |
|
5.3.2008 |
SB-FRS 1 |
Presentation of Financial Statements |
1.1.2004 |
5.3.2008 |
| Presentation of Financial Statements |
1.1.2006 |
5.3.2008 |
| Presentation of Financial Statements |
1.1.2008 |
16.6.2008 |
| Amendments relating to capital disclosures - for reference |
|
|
| Presentation of Financial Statements |
1.1.2009 |
16.6.2008 |
| Presentation of Financial Statements |
1.1.2009 |
17.6.2008 |
| Amendments to SB-FRS 32 Financial Instruments: Presentation and SB-FRS 1 Presentation of Financial Statements - Puttable Financial Instruments and Obligations Arising on Liquidation |
1.1.2009 |
22.1.2009 |
SB-FRS 2 |
Inventories |
1.1.2004 |
5.3.2008 |
| Inventories |
1.1.2009 |
5.3.2008 |
SB-FRS 7 |
Cash Flow Statements |
1.1.2005 |
5.3.2008 |
| |
Cash Flow Statements |
1.1.2009 |
5.3.2008 |
| |
Cash Flow Statements |
1.1.2009 |
5.3.2008 |
SB-FRS 8 |
Accounting Policies, Changes in Accounting Estimates and Errors |
1.1.2004 |
5.3.2008 |
| |
Accounting Policies, Changes in Accounting Estimates and Errors |
1.1.2009 |
5.3.2008 |
SB-FRS 10 |
Events after the Balance Sheet Date |
1.1.2004 |
5.3.2008 |
| |
Events after the Balance Sheet Date |
1.1.2007 |
5.3.2008 |
SB-FRS 11 |
Construction Contracts |
1.1.2005 |
5.3.2008 |
|
Construction Contracts |
1.1.2009 |
16.6.2008 |
SB-FRS 12 |
Income Taxes |
1.1.2005 |
5.3.2008 |
| |
Income Taxes |
1.1.2007 |
5.3.2008 |
SB-FRS 14 |
Segment Reporting |
1.1.2005 |
5.3.2008 |
|
Segment Reporting |
1.1.2008 |
16.6.2008 |
SB-FRS 16 |
Property, Plant and Equipment |
1.1.2004 |
5.3.2008 |
| |
Property, Plant and Equipment |
1.1.2006 |
5.3.2008 |
| |
Property, Plant and Equipment |
1.1.2009 |
16.6.2008 |
SB-FRS 17 |
Leases |
1.1.2004 |
5.3.2008 |
|
Leases |
1.1.2008 |
16.6.2008 |
SB-FRS 18 |
Revenue |
1.1.2005 |
5.3.2008 |
SB-FRS 19 |
Employee Benefits |
1.1.2005 |
5.3.2008 |
| |
Employee Benefits
| 1.1.2006 |
5.3.2008 |
| |
Amendments relating to actuarial gains and losses, group plans and disclosures (issued June 2005) – for reference |
|
|
| |
Employee Benefits |
1.1.2007 |
5.3.2008 |
| |
Employee Benefits |
1.1.2009 |
5.3.2008 |
SB-FRS 20 |
Accounting for Government Grants and Disclosure of Government Assistance |
1.1.2005 |
5.3.2008 |
SB-FRS 21 |
The Effects of Changes in Foreign Exchange Rates |
1.1.2004 |
5.3.2008 |
| |
The Effects of Changes in Foreign Exchange Rates |
1.1.2006 |
5.3.2008 |
| |
Amendments relating to net investment in a foreign operation – for reference |
|
|
SB-FRS 23 |
Borrowing Costs |
1.1.2005 |
5.3.2008 |
|
Borrowing Costs |
1.1.2009 |
16.6.2008 |
SB-FRS 24 |
Related Party Disclosures |
1.1.2007 |
5.3.2008 |
SB-FRS 25 |
Accounting for Investments
(superseded by FRS 40 from 1.1.2007) |
1.1.2005 |
5.3.2008 |
SB-FRS 26 |
Accounting and Reporting by Retirement Benefit Plans |
1.1.2005 |
5.3.2008 |
SB-FRS 27 |
Consolidated and Separate Financial Statements |
1.1.2004 |
5.3.2008 |
| |
Consolidated and Separate Financial Statements |
1.1.2009 |
5.3.2008 |
| |
Amendments to FRS 101 First-time Adoption of Financial Reporting Standards and FRS 27 Consolidated and Separate Financial Statements - Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate |
1.1.2009 |
22.1.2009 |
| |
Consolidated and Separate Financial Statements |
1.7.2009 |
22.9.2009 |
SB-FRS 28 |
Investments in Associates |
1.1.2004 |
5.3.2008 |
SB-FRS 29 |
Financial Reporting in Hyperinflationary Economies |
1.1.2005 |
5.3.2008 |
SB-FRS 31 |
Interests in Joint Ventures |
1.1.2004 |
5.3.2008 |
SB-FRS 32 |
Financial Instruments: Disclosure and Presentation |
1.1.2004 |
5.3.2008 |
| |
Financial Instruments: Disclosure and Presentation |
1.1.2006 |
5.3.2008 |
| |
Financial Instruments: Presentation |
1.1.2008 |
16.6.2008 |
| |
Amendments to SB-FRS 32 Financial Instruments: Presentation and SB-FRS 1 Presentation of Financial Statements - Puttable Financial Instruments and Obligations Arising on Liquidation |
1.1.2009 |
22.1.2009 |
| |
Classification of Rights Issues
(Amendments to SB-FRS 32) |
1.2.2010 |
11.2.2010 |
SB-FRS 33 |
Earnings per Share |
1.1.2004 |
5.3.2008 |
| |
Earnings per Share |
1.1.2008 |
16.6.2008 |
| |
Earnings per Share |
1.1.2009 |
16.6.2008 |
SB-FRS 34 |
Interim Financial Reporting |
1.1.2005 |
5.3.2008 |
| |
Interim Financial Reporting |
1.1.2009 |
5.3.2008 |
SB-FRS 36 |
Impairment of Assets |
1.7.2004 |
5.3.2008 |
| |
Impairment of Assets |
1.1.2009 |
5.3.2008 |
SB-FRS 37 |
Provisions, Contingent Liabilities and Contingent Assets |
1.1.2005 |
5.3.2008 |
Provisions, Contingent Liabilities and Contingent Assets |
1.1.2006 |
5.3.2008 |
SB-FRS 38 |
Intangible Assets |
1.7.2004 |
5.3.2008 |
Intangible Assets |
1.1.2006 |
5.3.2008 |
Intangible Assets |
1.1.2009 |
16.6.2008 |
SB-FRS 39 |
Financial Instruments: Recognition and Measurement |
1.1.2005 |
5.3.2008 |
| |
Amendments relating to transition and initial recognition of financial assets and financial liabilities (March 2005) - for reference |
|
|
| |
Financial Instruments: Recognition and Measurement |
1.1.2006 |
5.3.2008 |
| |
Amendments relating to cash flow hedge accounting of forecast intragroup transactions (issued Sep 2005) – for reference |
|
|
| |
Amendments relating to fair value option (issued Jan 2006) – for reference |
|
|
| |
Amendments relating to financial guarantee contracts (issued Jan 2006) – for reference |
|
|
| |
Financial Instruments: Recognition and Measurement |
1.1.2008 |
16.6.2008 |
| |
Amendments to SB-FRS 39 Financial Instruments: Recognition and Measurement and SB-FRS 107 Financial Instruments: Disclosures - Reclassification of Financial Assets |
1.7.2008 |
4.11.2008 |
| |
Amendments to FRS 39 Financial Instruments: Recognition and Measurement and FRS 107 Financial Instruments: Disclosures - Reclassification of Financial Assets - Effective Date and Transition |
1.7.2008 |
22.1.2009 |
| |
Amendments to FRS 39 Financial Instruments: Recognition and Measurement - Eligible Hedged Items |
1.7.2009 |
22.1.2009 |
| |
Amendments to INT SB-FRS 109 and SB-FRS 39 - Embedded Derivatives |
30.6.2009
(periods ending on or after) |
18.5.2009 |
| |
Implementation Guidance |
1.1.2005 |
5.3.2008 |
| |
Implementation Guidance |
1.1.2008 |
16.6.2008 |
| |
Illustrative Examples |
1.1.2005 |
5.3.2008 |
SB-FRS 40 |
Investment Property |
1.1.2007 |
5.3.2008 |
SB-FRS 41 |
Agriculture |
1.1.2005 |
5.3.2008 |
SB-FRS 101 |
First-time Adoption of Statutory Board Financial Reporting Standards |
1.1.2005 |
5.3.2008 |
First-time Adoption of Statutory Board Financial Reporting Standards |
1.1.2006 |
5.3.2008 |
Amendments relating to comparative disclosures for SB-FRS 106 Exploration for and Evaluation of Mineral Resources (issued Jan 2006) – for reference |
|
|
First-time Adoption of Statutory Board Financial Reporting Standards |
1.1.2008 |
16.6.2008 |
First-time Adoption of Statutory Board Financial Reporting Standards |
1.1.2008 |
17.6.2008 |
First-time Adoption of Statutory Board Financial Reporting Standards |
1.1.2009 |
17.6.2008 |
Amendments to SB-FRS 101 First-time Adoption of Statutory Board Financial Reporting Standards and SB-FRS 27 Consolidated and Separate Financial Statements – Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate |
1.1.2009 |
22.1.2009 |
First-time Adoption of Statutory Board Financial Reporting Standards |
1.7.2009 |
22.9.2009 |
Implementation Guidance |
1.1.2005 |
5.3.2008 |
Implementation Guidance |
1.1.2006 |
5.3.2008 |
Implementation Guidance |
1.1.2008 |
16.6.2008 |
Implementation Guidance |
1.1.2009 |
17.6.2008 |
Additional Exemptions for First-time Adopters (Amendments to SB-FRS 101) |
1.1.2010 |
13.11.2009 |
|
Limited Exemption from Comparative SB-FRS 107 Disclosures for First-time Adopters (Amendment to SB-FRS 101) |
1.7.2010 |
15.6.2010 |
SB-FRS 102 |
Share-based Payment |
1.1.2004 |
5.3.2008 |
Share-based Payment |
1.1.2007 |
5.3.2008 |
Amendments relating to vesting conditions and cancellations |
1.1.2009 |
22.1.2009 |
Implementation Guidance |
1.1.2005 |
5.3.2008 |
Group Cash-settled Share-based Payment Transactions (Amendments to SB-FRS 102) |
1.1.2010 |
13.11.2009 |
SB-FRS 103 |
Business Combinations |
1.1.2004 |
5.3.2008 |
Business Combinations |
1.1.2007 |
5.3.2008 |
Business Combinations |
1.7.2009 |
22.9.2009 |
Illustrative Examples |
1.7.2004 |
5.3.2008 |
Illustrative Examples |
1.7.2009 |
22.9.2009 |
SB-FRS 104 |
Insurance Contracts |
1.1.2004 |
5.3.2008 |
Insurance Contracts |
1.1.2006 |
5.3.2008 |
Insurance Contracts |
1.1.2008 |
16.6.2008 |
Implementation Guidance |
1.1.2005 |
5.3.2008 |
Implementation Guidance |
1.1.2006 |
5.3.2008 |
Implementation Guidance |
1.1.2008 |
16.6.2008 |
Revisions relating to FRS 107 Financial Instruments: Disclosures (issued Jan 2006) - for reference |
|
|
Implementation Guidance |
1.1.2009 |
5.3.2008 |
SB-FRS 105 |
Non-current Assets Held for Sale and Discontinued Operations
| 1.1.2004 |
5.3.2008 |
| Implementation Guidance |
|
|
Non-current Assets Held for Sale and Discontinued Operations |
1.1.2009 |
5.3.2008 |
SB-FRS 106 |
Exploration for and Evaluation of Mineral Resources |
1.1.2006 |
5.3.2008 |
Exploration for and Evaluation of Mineral Resources |
1.1.2009 |
5.3.2008 |
SB-FRS 107 |
Financial Instruments: Disclosures |
1.1.2008 |
16.6.2008 |
Amendments to SB-FRS 39 Financial Instruments: Recognition and Measurement and SB-FRS 107 Financial Instruments: Disclosures - Reclassification of Financial Assets |
1.7.2008 |
4.11.2008 |
Amendments to FRS 39 Financial Instruments: Recognition and Measurement and FRS 107 Financial Instruments: Disclosures - Reclassification of Financial Assets - Effective Date and Transition |
1.7.2008 |
22.1.2009 |
Amendments to SB-FRS 107 Financial Instruments: Disclosures - Improving Disclosures about Financial Instruments |
1.1.2009 |
18.5.2009 |
Implementation Guidance |
|
|
SB-FRS 108 |
Operating Segments |
1.1.2009 |
5.3.2008 |
Implementation Guidance |
|
|
General Amendments |
Improvements to SB-FRSs |
Refer To Document |
22.1.2009 |
|
Improvements to SB-FRSs 2009 |
Refer To Document |
22.9.2009 |
