A Singapore Government Agency Website

Official website links end with .gov.sg

Government agencies communicate via .gov.sg websites (e.g. go.gov.sg/open). Trusted websites

Secure websites use HTTPS

Look for a lock () or https:// as an added precaution. Share sensitive information only on official, secure websites.

Government officials will never ask you to transfer money or disclose bank log-in details over a phone call.

Call the 24/7 ScamShield Helpline at 1799 if you are unsure if something is a scam. For more information on how to protect yourself against scams, please visit www.scamshield.gov.sg (opens in new tab)

ED for Comments

Available for Comments – ED Revised SB-FRS Guidance Note 1 Accounting and Disclosure for Funds, Grants, Contributions to Consolidated Fund, Accumulated Surplus and Reserves

6 May 2025

Read about the Exposure Drafts available for comments.

The Secretariat invites comments on ED Revised SB-FRS Guidance Note 1 Accounting and Disclosure for Funds, Grants, Contributions to Consolidated Fund, Accumulated Surplus and Reserves by 5 June 2025.