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Accounting Standards for Statutory Boards
Issuance of New/Amended Standards

Issuance of SB-FRS 119 Subsidiaries and Small Entities without Public Accountability: Disclosures

2 December 2025

Read about the Issuance of SB-FRS 119.

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