SB-FRS GUIDANCE NOTES
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| No. |
Titles |
Accompany documents* |
Effective Date |
Last Update |
| 1 |
Accounting and Disclosure for Funds, Grants, Accumulated Surplus and Reserves [.pdf, 34kb]
|
|
1.1.2003 |
5.3.2008 |
|
Accounting and Disclosure for Funds, Grants, Accumulated Surplus and Reserves [.pdf, 34kb] |
|
1.1.2009 |
13.8.2009 |
|
Accounting and Disclosure for Funds, Grants, Accumulated Surplus and Reserves [.pdf, 368kb] |
IE [.pdf, 375kb] |
1.1.2019 |
20.6.2018 |
| 3 |
Accounting and Disclosures for Trust Funds [.pdf, 65kb] |
|
1.1.2009 |
13.8.2009 |
| 4 |
Related Party Disclosures [.pdf, 28kb] |
|
1.1.2011 |
3.5.2011 |
| |
Related Party Disclosures [.pdf, 561kb] |
|
1.1.2011 |
2.8.2019 |
| 5 |
Reporting of CPF Contributions and Key Management Personnel Compensation [.pdf, 63kb] |
|
1.1.2013 |
1.7.2013 |
| 6 |
Disclosures on Management Entities [.pdf, 17kb] |
|
1.7.2014 |
28.5.2014 |
| 7 |
Accounting for Sponsorship Received [.pdf, 72kb] |
|
1.1.2018 |
10.3.2016 |
| 8 |
Illustration on Capitalisation of Borrowing Costs [.pdf, 515kb] |
|
1.1.2020 |
2.8.2019 |
*Include Implementation Guidance (IG) and Illustrative Examples (IE).