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Interpretations of SB-FRS

Access current and archived Interpretations of Statutory Board Financial Reporting Standards.

Last updated 23 July 2026

INT SB-FRS (Effective for annual reporting period beginning on 1 Jan 2026)

Contains the 2026 volume of the INT SB-FRS, effective for annual reporting period beginning 1 Jan 2026.

INT SB-FRS (Changes effective for annual reporting periods beginning after 1 Jan 2026)

Contains the new/revised/amendments to INT SB-FRS issued by the Accountant-General (up to 31 Dec 2026), which are effective for annual reporting periods beginning after 1 Jan 2026.