Current
PRACTICE STATEMENTS
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 | 1.1.2023 | * |
*This version includes the applicable amendments issued by the Accountant-General since the issuance of the Practice Statement.