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Accounting Standards for Statutory Boards

INT SB-FRS (Changes effective for annual reporting periods beginning after 1 Jan 2013)

Access the full collection of INT SB-FRS effective for annual reporting periods beginning after 1 January 2013, including new and revised standards issued by the Accountant-General up to 31 December 2013.

Last updated 12 August 2026

INTERPRETATIONS OF STATUTORY BOARD FINANCIAL REPORTING STANDARDS EFFECTIVE FOR ANNUAL REPORTING PERIODS BEGINNING AFTER 1 JANUARY 2013 (ISSUED UP TO 31 DECEMBER 2013)

The following are new/revised/amendments to INT SB-FRSs issued by the Accountant-General (up to 31 December 2013) which are effective for annual reporting period beginning after 1 January 2013.

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INT SB-FRS (effective for annual reporting periods beginning after 1 January 2013, issued up to December 2013)

Reference

Titles

Effective date (Annual periods beginning on or after)

Issuance date

INT SB-FRS 121

Levies (opens in new tab)

1.1.2014

6.11.2013

*Include accompanying documents such as Implementation Guidance (IG) and Illustrative Examples (IE).

Archives

Archived documents can be accessed here.