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Accounting Standards for Statutory Boards

Archives

Contains the past archives of the SB-FRS Practice Statements issued by the Accountant-General.

Last updated 7 August 2026

PRACTICE STATEMENTS (ARCHIVED)

The SB-FRS Practice Statements issued by the Accountant-General are published for Statutory Boards’ use only.  The SB-FRS Practice Statement is a non-mandatory guidance, and it is not a Standard.

List of archived Practice Statements

Title

Application Date

Issuance Date

SB-FRS Practice Statement for Making Materiality Judgements (opens in new tab)

1.1.2023

-

SB-FRS Practice Statement for Making Materiality Judgements (opens in new tab)

1.1.2020

-

SB-FRS Practice Statement on Making Materiality Judgements (opens in new tab)

8.8.2019

2.8.2019