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Pronouncements

Access the complete collection of official accounting pronouncements.

Last updated 18 August 2026

The Complete Collection of Official Accounting Pronouncements

Complete Collection of Official Accounting Pronouncements

Statutory Board Financial Reporting Standards	Quick Links
SB-FRS Browse current and archived Statutory Board Financial Reporting Standards.	SB-FRS (Effective for annual reporting period beginning on 1 Jan 2026) SB-FRS (Changes effective for annual reporting periods beginning after 1 Jan 2026) Archives
Interpretations of SB-FRS Access current and archived Interpretations of Statutory Board Financial Reporting Standards.	INT SB-FRS (Effective for annual reporting period beginning on 1 Jan 2026) INT SB-FRS (Changes effective for annual reporting periods beginning after 1 Jan 2026) Archives
SB-FRS Guidance Notes View current and archived SB-FRS Guidance Notes.	Current Archives
SB-FRS Practice Statements Access current and archived SB-FRS Practice Statements.	Current Archives