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Accounting Standards for Statutory Boards

INT SB-FRS (Effective for annual reporting period beginning on 1 Jan 2026)

Contains the 2026 volume of the INT SB-FRS, effective for annual reporting period beginning 1 Jan 2026.

Last updated 17 August 2026

INTERPRETATIONS OF STATUTORY BOARD FINANCIAL REPORTING STANDARDS EFFECTIVE FOR ANNUAL REPORTING PERIOD BEGINNING ON 1 JAN 2026

This collection of 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 INT SB-FRSs with an effective date after 1 January 2026.

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INT SB-FRS (Effective for annual reporting period beginning on 1 Jan 2026)

Reference

Titles

Accompanying documents*

Preface

Preface to Interpretations of Financial Reporting Standards (opens in new tab)

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INT SB-FRS 7

Introduction of Euro (opens in new tab)

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INT SB-FRS 10

Government Assistance - No Specific Relation to Operating Activities (opens in new tab)

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INT SB-FRS 25

Income Taxes - Changes in the Tax Status of an Enterprise or its Shareholders (opens in new tab)

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INT SB-FRS 29

Service Concession Arrangements: Disclosures (opens in new tab)

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INT SB-FRS 32

Intangible Assets - Web Site Costs (opens in new tab)

IE (opens in new tab)

INT SB-FRS 101

Changes in Existing Decommissioning, Restoration and Similar Liabilities (opens in new tab)

IE (opens in new tab)

INT SB-FRS 105

Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds (opens in new tab)

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INT SB-FRS 106

Liabilities arising from Participating in a Specific Market - Waste Electrical and Electronic Equipment (opens in new tab)

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INT SB-FRS 107

Applying the Restatement Approach under FRS 29 Financial Reporting in Hyperinflationary Economies (opens in new tab)

IE (opens in new tab)

INT SB-FRS 110

Interim Financial Reporting and Impairment (opens in new tab)

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INT SB-FRS 112

Service Concession Arrangements (opens in new tab)

IN & IE (opens in new tab)

INT SB-FRS 114

SB-FRS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction (opens in new tab)

IE (opens in new tab)

INT SB-FRS 116

Hedges of a Net Investment in a Foreign Operation (opens in new tab)

IE (opens in new tab)

INT SB-FRS 117

Distributions of Non-cash Assets to Owners (opens in new tab)

IE (opens in new tab)

INT SB-FRS 119

Extinguishing Financial Liabilities with Equity Instruments (opens in new tab)

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INT SB-FRS 120

Stripping Costs in the Production Phase of a Surface Mine (opens in new tab)

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INT SB-FRS 121

Levies (opens in new tab)

IE (opens in new tab)

INT SB-FRS 122

Foreign Currency Transactions and Advance Considerations (opens in new tab)

IE (opens in new tab)

INT SB-FRS 123

Uncertainty over Income Tax Treatments (opens in new tab)

IE (opens in new tab)

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

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