A Singapore Government Agency Website

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SB-FRS

Browse current and archived Statutory Board Financial Reporting Standards.

Last updated 23 July 2026

SB-FRS (Effective for annual reporting period beginning on 1 Jan 2026)

Contains the 2026 volume of the SB-FRSs, effective for annual reporting period beginning 1 Jan 2026.

SB-FRS (Changes effective for annual reporting periods beginning after 1 Jan 2026)

Contains the new/revised/amendments to SB-FRSs issued by the Accountant-General (up to 31 Dec 2026), which are effective for annual reporting periods beginning after 1 Jan 2026.