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Accounting Standards for Statutory Boards

INT SB-FRS (issued before 2013)

Access the full collection of INT SB-FRS issued before 2013.

Last updated 13 August 2026

INTERPRETATIONS OF STATUTORY BOARD FINANCIAL REPORTING STANDARDS (ISSUED BEFORE 2013)

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INT SB-FRS (issued before 2013)

No.

Titles

Effective Date

Last Update

Preface

Preface to Interpretations of Statutory Board Financial Reporting Standards (opens in new tab)



INT SB-FRS 7

Introduction of the Euro (opens in new tab)

1.1.2006

5.3.2008

INT SB-FRS 10

Government Assistance – No Specific Relation to Operating Activities (opens in new tab)

1.1.2006

5.3.2008

INT SB-FRS 12

Consolidation – Special Purpose Entities (opens in new tab)

1.1.2006

5.3.2008


Amendment to scope of INT SB-FRS 12 (March 2005) – for reference (opens in new tab)



INT SB-FRS 13

Jointly Controlled Entities – Non-Monetary Contributions by Venturers (opens in new tab)

1.1.2006

5.3.2008

INT SB-FRS 15

Operating Leases – Incentives (opens in new tab)

1.1.2006

5.3.2008

INT SB-FRS 21

Income Taxes – Recovery of Revalued Non-Depreciable Assets (opens in new tab)

1.1.2006

5.3.2008

INT SB-FRS 25

Income Taxes – Changes in the Tax Status of an Enterprise of its Shareholders (opens in new tab)

1.1.2006

5.3.2008

INT SB-FRS 27

Evaluating the Substance of Transactions Involving the Legal Form of a Lease (opens in new tab)

1.1.2006

5.3.2008

INT SB-FRS 29

Disclosure – Service Concession Arrangements (opens in new tab)

1.1.2006

5.3.2008


Disclosure – Service Concession Arrangements (opens in new tab)

1.1.2008

5.3.2008

INT SB-FRS 31

Revenue – Barter Transactions Involving Advertising Services (opens in new tab)

1.1.2006

5.3.2008

INT SB-FRS 32

Intangible Assets – Web Site Costs (opens in new tab)

1.1.2006

5.3.2008

INT SB-FRS 101

Changes in Existing Decommissioning, Restoration and Similar Liabilities (opens in new tab)

1.1.2006

5.3.2008

INT SB-FRS 104

Determining whether an Arrangement contains a Lease (opens in new tab)

1.1.2006

5.3.2008


Determining whether an Arrangement contains a Lease (opens in new tab)

1.1.2008

5.3.2008

INT SB-FRS 105

Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds (opens in new tab)

1.1.2006

5.3.2008


Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds (opens in new tab)

1.1.2007

5.3.2008

INT SB-FRS 106

Liabilities arising from Participating in a Specific Market – Waste Electrical and Electronic Equipment (opens in new tab)

1.12.2005

5.3.2008

INT SB-FRS 107

Applying the Restatement Approach under SB-FRS 29 Financial Reporting in Hyperinflationary Economies (opens in new tab)

1.3.2006

5.3.2008

INT SB-FRS 108

Scope of SB-FRS 102 (opens in new tab)
[Superseded by Group Cash-settled Share-based Payment Transaction (Amendments to SB-FRS 102) from 1.1.2010]

1.5.2006

5.3.2008

INT SB-FRS 109

Reassessment of Embedded Derivatives (opens in new tab)

1.6.2006

5.3.2008


Amendments to INT SB-FRS 109 and SB-FRS 39 - Embedded Derivatives (opens in new tab)

30.6.2009
(annual periods ending on or after)

18.5.2009

INT SB-FRS 110

Interim Financial Reporting and Impairment (opens in new tab)

1.4.2007

5.3.2008

INT SB-FRS 111

SB-FRS 102 – Group and Treasury Share Transactions (opens in new tab)
[Superseded by Group Cash-settled Share-based Payment Transactions (Amendments to SB- FRS 102) from 1.1.2010]

1.4.2007

5.3.2008

INT SB-FRS 112

Service Concession Arrangements (opens in new tab)

1.1.2008

5.3.2008

INT SB-FRS 113

Customer Loyalty Programmes (opens in new tab)

1.7.2008

5.5.2008

INT SB-FRS 114

SB-FRS 19-The Limit on a Defined Benefit Asset Minimum Funding Requirements and their Interaction (opens in new tab)

1.1.2008

5.5.2008


Prepayments of a Minimum Funding Requirement (Amendments to INT SB- FRS 114) (opens in new tab)

1.1.2011

11.2.2010

INT SB-FRS 115

Agreements for the Construction of Real Estate (opens in new tab)

1.1.2011

31.12.2010


Accompanying Note (opens in new tab)



INT SB-FRS 116

Hedges of a Net Investment in a Foreign Operation (opens in new tab)

1.10.2008

22.1.2009

INT SB-FRS 117

Distributions of Non-cash Assets to Owners (opens in new tab)

1.7.2009

22.1.2009

INT SB-FRS 118

Transfers of Assets from Customers (opens in new tab)

1.7.2009
(transfers received on or after)

18.5.2009

INT SB-FRS 119

Extinguishing Financial Liabilities with Equity Instruments (opens in new tab)

1.7.2010

11.2.2010

INT SB-FRS 120

Stripping Costs in the Production Phase of a Surface Mine (opens in new tab)

1.1.2013

23.11.2012

Archives

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