INT SB-FRS (effective as at 1 January 2026)
INTERPRETATIONS OF STATUTORY BOARD FINANCIAL REPORTING STANDARDS EFFECTIVE AS AT 1 JANUARY 2026
This collection of SB-FRSs and INT SB-FRSs includes official pronouncements issued by the Accountant-General (up to 31 December 2025) and are required to be applied for annual periods beginning on 1 January 2026. The collection does not include new/revised/amendments to SB-FRSs and INT SB-FRSs with an effective date after 1 January 2026.
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Reference |
Titles |
Accompanying documents* |
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Preface |
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INT SB-FRS 7 |
- |
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INT SB-FRS 10 |
Government Assistance - No Specific Relation to Operating Activities |
- |
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INT SB-FRS 25 |
Income Taxes - Changes in the Tax Status of an Enterprise or its Shareholders |
- |
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INT SB-FRS 29 |
- |
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INT SB-FRS 32 |
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INT SB-FRS 101 |
Changes in Existing Decommissioning, Restoration and Similar Liabilities |
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INT SB-FRS 105 |
Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds |
- |
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INT SB-FRS 106 |
- |
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INT SB-FRS 107 |
Applying the Restatement Approach under FRS 29 Financial Reporting in Hyperinflationary Economies |
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INT SB-FRS 110 |
- |
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INT SB-FRS 112 |
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INT SB-FRS 114 |
SB-FRS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction |
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INT SB-FRS 116 |
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INT SB-FRS 117 |
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INT SB-FRS 119 |
- |
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INT SB-FRS 120 |
- |
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INT SB-FRS 121 |
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INT SB-FRS 122 |
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INT SB-FRS 123 |
*Include Implementation Guidance (IG), Illustrative Examples (IE) and Information Note (IN).
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