Current

Access the current list of SB-FRS Guidance Notes issued by the Accountant-General.

Last updated 23 July 2026

SB-FRS GUIDANCE NOTES

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List of SB-FRS Guidance Notes

No.	Titles	Accompany documents*	Effective Date	Last Update
1	Accounting and Disclosure for Funds, Grants, Accumulated Surplus and Reserves (opens in new tab)	IE (opens in new tab)	1.1.2019	20.6.2018
	Accounting and Disclosure for Funds, Grants, Accumulated Surplus and Reserves (opens in new tab)	IE (opens in new tab)	1.1.2027	12.3.2026
3	Accounting and Disclosures for Trust Funds (opens in new tab)		1.1.2023	17.11.2022
4	Related Party Disclosures (opens in new tab)		1.1.2011	2.8.2019
5	Reporting of CPF Contributions and Key Management Personnel Compensation (opens in new tab)		1.1.2013	17.11.2022
6	Disclosures on Management Entities (opens in new tab)		1.7.2014	28.5.2014
7	Accounting for Sponsorship Received (opens in new tab)		1.1.2018	10.3.2016
8	Illustration on Capitalisation of Borrowing Costs (opens in new tab)		1.1.2020	2.8.2019
9	Accounting for Depreciation of Statutory Board-Owned Assets Situated on Land Allocated under Tenancy Agreements Governed by State Land Rules (opens in new tab)		1.4.2021	26.03.2021
10	Accounting for Capital Assets Funded Using Statutory Boards' Reserves on Behalf of the Government (opens in new tab)		1.4.2021	26.03.2021
11	Accounting for Grants Administered by Statutory Boards (opens in new tab)		1.1.2023	18.5.2022
12	Accounting for Heritage Assets (opens in new tab)		1.1.2026	25.11.2024

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