Archives
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.
| Title | Application Date | Issuance Date |
|---|---|---|
| SB-FRS Practice Statement for Making Materiality Judgements | 1.1.2020 | * |
| SB-FRS Practice Statement on Making Materiality Judgements | 8.8.2019 | 2.8.2019 |
*This version includes the applicable amendments issued by the Accountant-General up to 31 December 2019