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Accounting Standards for Statutory Boards
Issuance of New/Amended Standards

Issuance of SB-FRS 118 Presentation and Disclosure in Financial Statements and SB-FRS 119 Subsidiaries without Public Accountability: Disclosures

9 December 2024

Read about the Issuance of Presentation and Disclosure

The SB-FRS 118 Presentation and Disclosure in Financial Statements and SB-FRS 119 Subsidiaries without Public Accountability: Disclosures, effective for annual periods beginning on or after 1 January 2027, have been issued. Earlier application is permitted.