Skip to main content
A Singapore Government Agency Website How to identify
Official website links end with .gov.sg
Secure websites use HTTPS
Look for a lock () or https:// as an added precaution. Share sensitive information only on official, secure websites.
Government officials will never ask you to transfer money or disclose bank log-in details over a phone call.

Call the 24/7 ScamShield Helpline at 1799 if you are unsure if something is a scam. For more information on how to protect yourself against scams, please visit www.scamshield.gov.sg (opens in new tab)

Accounting Standards for Statutory Boards

INT SB-FRS (Changes effective for annual reporting periods beginning after 1 Jan 2014)

Access the full collection of INT SB-FRS effective for annual reporting periods beginning after 1 January 2014, including new and revised standards issued by the Accountant-General up to 31 December 2014.

Last updated 20 July 2026

INTERPRETATIONS OF STATUTORY BOARD FINANCIAL REPORTING STANDARDS EFFECTIVE FOR ANNUAL REPORTING PERIODS BEGINNING AFTER 1 JANUARY 2014 (ISSUED UP TO 31 DECEMBER 2014)

The following are new/revised/amendments to INT SB-FRSs issued by the Accountant-General (up to 31 December 2014) which are effective for annual reporting period beginning after 1 January 2014.

If you do not already have Adobe Reader, please download the software for free here: [pdf] (opens in new tab)

INT SB-FRS (effective for annual reporting periods beginning after 1 January 2014, issued up to December 2014)

Reference

Titles

Effective date (Annual periods beginning on or after)

Issuance date

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

Archives

Archived documents can be accessed here.