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Accounting Standards for Statutory Boards
Issuance of New/Amended Standards

Amendments to SB-FRS

11 December 2014

Read about the Amendments to SB-FRS 27, SB-FRS 16, SB-FRS 38, SB-FRS 41, SB-FRS 111.

Amendments to SB-FRS 27: Equity Method in Separate Financial Statements is issued effective for annual periods beginning on or after 1 January 2016. Earlier application is permitted.

Amendments to SB-FRS 16 and SB-FRS 38: Clarification of Acceptable Methods of Depreciation and Amortisation is issued effective for annual periods beginning on or after 1 January 2016. Earlier application is permitted.

Amendments to SB-FRS 16 and SB-FRS 41: Agriculture: Bearer Plants is issued effective for annual periods beginning on or after 1 January 2016. Earlier application is permitted.

Amendments to SB-FRS 111: Accounting for Acquisitions of Interests in Joint Operations is issued effective for annual periods beginning on or after 1 January 2016. Earlier application is permitted.