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Accounting Standards for Statutory Boards
Issuance of New/Amended Standards

Issuance of Amendments to SB-FRS 32 and SB-FRS 107

31 August 2012

Read about the Issuance of Amendments.

Amendments to SB-FRS 32 Offsetting of Financial Assets & Liabilities is issued effective for annual periods beginning on or after 1 January 2014.

Amendments to SB-FRS 107 Offsetting of Financial Assets & Liabilities is issued effective for annual periods beginning on or after 1 January 2013.