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Accounting Standards for Statutory Boards
Issuance of New/Amended Standards

Issuance of SB-FRS 19, SB-FRS 27, SB-FRS 28, SB-FRS 110, SB-FRS 111, SB-FRS 112, and SB-FRS 113

31 January 2012

Read about the Issuance of SB-FRSs.

SB-FRS 19 Employee Benefits is issued effective for annual periods beginning on or after 1 January 2013.

SB-FRS 27 Separate Financial Statements is issued effective for annual periods beginning on or after 1 January 2013.

SB-FRS 28 Investments in Associates and Joint Ventures is issued effective for annual periods beginning on or after 1 January 2013.

SB-FRS 110 Consolidated Financial Statements is issued effective for annual periods beginning on or after 1 January 2013.

SB-FRS 111 Joint Arrangements is issued effective for annual periods beginning on or after 1 January 2013.

SB-FRS 112 Disclosure of Interests in Other Entities is issued effective for annual periods beginning on or after 1 January 2013.

SB-FRS 113 Fair Value Measurement is issued effective for annual periods beginning on or after 1 January 2013.