Accounting Standards for Statutory Boards

Advisory Committee On Accounting Standards for Statutory Boards

Statutory Board Financial Reporting Standards (SB-FRS)

Interpretations of SB-FRS

SB-FRS Guidance Notes

Exposure Drafts for Consultation

Process for Prescribing SB-FRS

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No. Titles Effective Date Last Update

1 Accounting and Disclosure for Funds, Grants, Accumulated Surplus and Reserves 1.1.2003 5.3.2008

Accounting and Disclosure for Funds, Grants, Accumulated Surplus and Reserves 1.1.2009 13.8.2009

2 Accounting and Disclosure for Donations 1.1.2009 3.9.2008

3 Accounting and Disclosures for Trust Funds 1.1.2009 13.8.2009