INT SB-FRS (Changes effective for annual reporting periods beginning after 1 Jan 2018)
Access the full collection of INT SB-FRS effective for annual reporting periods beginning after 1 January 2018, including new and revised standards issued by the Accountant-General up to 31 December 2018.
Last updated 11 August 2026
INTERPRETATIONS OF STATUTORY BOARD FINANCIAL REPORTING STANDARDS EFFECTIVE FOR ANNUAL REPORTING PERIODS BEGINNING AFTER 1 JANUARY 2018 (ISSUED UP TO 31 DECEMBER 2018)
The following are new/revised/amendments to INT SB-FRSs issued by the Accountant-General (up to 31 December 2018) which are effective for annual reporting period beginning after 1 January 2018.
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INT SB-FRS (effective for annual reporting periods beginning after 1 January 2018, issued up to December 2018)
Reference | Titles | Effective date (Annual periods beginning on or after) | Issuance date |
|---|---|---|---|
Issued in 2017 | |||
INT SB-FRS 123 | Uncertainty over Income Tax Treatments (opens in new tab) | 1.1.2019 | 11.12.2017 |
*Include accompanying documents such as Implementation Guidance (IG) and Illustrative Examples (IE).
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