Issuance of Amendments to SB-FRS 107, SB-FRS 118, SB-FRS 1, SB-FRS 8, SB-FRS 36, SB-FRS 37, SB-FRS 119 and SB-FRS Guidance Note 1

18 March 2026

The following amendments to SB-FRSs, effective for annual periods beginning on or after 1 January 2027, have been issued:

• Amendments to Illustrative Examples on SB-FRS 107, SB-FRS 118, SB-FRS 1, SB-FRS 8, SB-FRS 36 and SB-FRS 37: Disclosures about Uncertainties in the Financial Statements*

• Amendments to SB-FRS 119: Subsidiaries and Small Entities without Public Accountability: Disclosures

• Amendments to SB-FRS Guidance Note 1 Accounting and Disclosure for Funds, Grants, Contributions to Consolidated Fund, Accumulated Surplus and Reserves

Earlier application is permitted.

*No effective date as Illustrative Examples are accompanying materials to SB-FRSs.