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Accounting Standards for Statutory Boards
Issuance of New/Amended Standards

Issuance of Amendments to SB-FRS 101 and Amendments to SB-FRS 102

13 November 2009

Read about the Issuance of Amendments.

The following amendments to SB-FRSs are issued with effective dates as stated in the standards:

  • Additional Exemptions for First-time Adopters (Amendments to SB-FRS 101)

  • Group Cash-settled Share-based Payment Transactions (Amendments to SB-FRS 102). This supersedes INT SB-FRS 108 and INT SB-FRS 111.