Skip to main content
A Singapore Government Agency Website How to identify
Official website links end with .gov.sg
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)

Accounting Standards for Statutory Boards
Issuance of New/Amended Standards

Issuance of SB-FRS 114

8 September 2014

Read about the SB-FRS 114.

SB-FRS 114 Regulatory Deferral Accounts is issued effective for annual periods beginning on or after 1 January 2016.