INT SB-FRS (effective as at 1 January 2017)

INTERPRETATIONS OF STATUTORY BOARD FINANCIAL REPORTING STANDARDS EFFECTIVE AS AT 1 JANUARY 2017

This collection of SB-FRSs and INT SB-FRSs includes official pronouncements issued by the Accountant-General (up to 31 December 2016) and are required to be applied for annual periods beginning on 1 January 2017. The collection does not include new/revised/amendments to SB-FRSs and INT SB-FRSs with an effective date after 1 January 2017.

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Reference	Titles	Accompanying documents*
Preface	Preface to Interpretations of Financial Reporting Standards	-
INT SB-FRS 7	Introduction of Euro	-
INT SB-FRS 10	Government Assistance - No Specific Relation to Operating Activities	-
INT SB-FRS 15	Operating Leases - Incentives	IE
INT SB-FRS 25	Income Taxes - Changes in the Tax Status of an Enterprise or its Shareholders	-
INT SB-FRS 27	Evaluating the Substance of Transactions Involving the Legal Form of a Lease	IG
INT SB-FRS 29	Service Concession Arrangements: Disclosures	-
INT SB-FRS 31	Revenue - Barter Transactions Involving Advertising Services	-
INT SB-FRS 32	Intangible Assets - Web Site Costs	IE
INT SB-FRS 101	Changes in Existing Decommissioning, Restoration and Similar Liabilities	IE
INT SB-FRS 104	Determining whether an Arrangement contains a Lease	IE
INT SB-FRS 105	Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds	-
INT SB-FRS 106	Liabilities arising from Participating in a Specific Market - Waste Electrical and Electronic Equipment	-
INT SB-FRS 107	Applying the Restatement Approach under FRS 29 Financial Reporting in Hyperinflationary Economies	IE
INT SB-FRS 109	Reassessment of Embedded Derivatives	-
INT SB-FRS 110	Interim Financial Reporting and Impairment	-
INT SB-FRS 112	Service Concession Arrangements	IN & IE
INT SB-FRS 113	Customer Loyalty Programmes	IE
INT SB-FRS 114	SB-FRS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction	IE
INT SB-FRS 115	Agreements for the Construction of Real Estate Accompanying Note [INT SB-FRS 115 is to be read together with the Accompanying Note]	IN & IE
INT SB-FRS 116	Hedges of a Net Investment in a Foreign Operation	IE
INT SB-FRS 117	Distributions of Non-cash Assets to Owners	IE
INT SB-FRS 118	Transfers of Assets from Customers	IE
INT SB-FRS 119	Extinguishing Financial Liabilities with Equity Instruments	-
INT SB-FRS 120	Stripping Costs in the Production Phase of a Surface Mine	-
INT SB-FRS 121	Levies	IE

*Include Implementation Guidance (IG), Illustrative Examples (IE) and Information Note (IN).

INT SB-FRS (effective as at 1 January 2017)

INTERPRETATIONS OF STATUTORY BOARD FINANCIAL REPORTING STANDARDS EFFECTIVE AS AT 1 JANUARY 2017

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