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Accounting Standards for Statutory Boards

INT SB-FRS (Changes effective for annual reporting periods beginning after 1 Jan 2023)

Access the full collection of INT SB-FRS effective for annual reporting periods beginning after 1 January 2023, including new and revised standards issued by the Accountant-General up to 31 December 2023.

Last updated 20 July 2026

INTERPRETATIONS OF STATUTORY BOARD FINANCIAL REPORTING STANDARDS EFFECTIVE FOR ANNUAL REPORTING PERIODS BEGINNING AFTER 1 JANUARY 2023 (ISSUED UP TO 31 DECEMBER 2023)

The following are new/revised/amendments to INT SB-FRSs issued by the Accountant-General (up to 31 December 2023) which are effective for annual reporting period beginning after 1 January 2023.

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INT SB-FRS (effective for annual reporting periods beginning after 1 January 2023, issued up to December 2023)

Reference

Titles

Effective date (Annual periods beginning on or after)

Issuance date

Issued in 2023

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Archived documents can be accessed here.