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.