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).