INTERPRETATIONS OF STATUTORY BOARD FINANCIAL REPORTING STANDARDS EFFECTIVE AS AT 1 JANUARY 2023
This collection of SB-FRSs and INT SB-FRSs includes official pronouncements issued by the Accountant-General (up to 31 December 2022) and are required to be applied for annual periods beginning on 1 January 2023. The collection does not include new/revised/amendments to SB-FRSs and INT SB-FRSs with an effective date after 1 January 2023.
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*Include Implementation Guidance (IG), Illustrative Examples (IE) and Information Note (IN).
Archived documents can be accessed here.