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Accounting Standards for Statutory Boards

Archives

Contains the past archives of the SB-FRS Guidance Notes issued by the Accountant-General.

Last updated 20 July 2026

SB-FRS GUIDANCE NOTES (ARCHIVED)

List of archived SB-FRS Guidance Notes

No.

Titles

Accompany documents*

Not applicable with effect for annual periods beginning on or after

Last Update

1

Accounting and Disclosure for Funds, Grants, Accumulated Surplus and Reserves (opens in new tab)


1.1.2003

5.3.2008


Accounting and Disclosure for Funds, Grants, Accumulated Surplus and Reserves (opens in new tab)


1.1.2009

13.8.2009

2

Accounting and Disclosure for Donations (opens in new tab)


1.1.2018

1.1.2018

3

Accounting and Disclosures for Trust Funds (opens in new tab)


1.1.2009

13.8.2009

4

Related Party Disclosures (opens in new tab)


1.1.2011

3.5.2011

5

Reporting of CPF Contributions and Key Management Personnel Compensation (opens in new tab)


1.1.2013

1.7.2013

*Include Implementation Guidance (IG) and Illustrative Examples (IE).