SB-FRS (effective after 1 January 2013, issued up to December 2013)

STATUTORY BOARD FINANCIAL REPORTING STANDARDS EFFECTIVE AFTER 1 JANUARY 2013 (ISSUED UP TO 31 DECEMBER 2013)

The following are new/revised/amendments to SB-FRSs and INT SB-FRSs issued by the Accountant-General (up to 31 December 2013) which are effective after 1 January 2013.

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	Titles	Effective Date (Annual periods beginning on or after)	Issuance Date
Issued in 2012
SB-FRS 27	Separate Financial Statements	1.1.2014¹	31.1.2012
SB-FRS 28	Investments in Associates and Joint Ventures	1.1.2014¹	31.1.2012
SB-FRS 32	Offsetting of Financial Assets and Financial Liabilities	1.1.2014	31.8.2012
SB-FRS 110	Consolidated Financial Statements	1.1.2014¹	31.1.2012
SB-FRS 110	Amendments to SB-FRS 110, SB-FRS 111, SB-FRS 112, SB-FRS 27 and SB-FRS 28: Mandatory Effective Date	-	27.11.2012
SB-FRS 110	Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance (Amendments to SB-FRS 110, SB-FRS 111 and SB-FRS 112)	1.1.2014	27.11.2012
SB-FRS 111	Joint Arrangements	1.1.2014¹	31.1.2012
SB-FRS 111	Illustrative Examples	1.1.2014¹	31.1.2012
SB-FRS 112	Disclosure of Interests in Other Entities	1.1.2014¹	31.1.2012
Issued in 2013
SB-FRS 110, SB-FRS 112 and SB-FRS 27	Amendments to SB-FRS 110, SB-FRS 112 and SB-FRS 27: Investment Entities	1.1.2014	1.7.2013
SB-FRS 36	Amendments to SB-FRS 36: Recoverable Amount Disclosures for Non-Financial Assets	1.1.2014	6.11.2013
SB-FRS 39	Amendments to SB-FRS 39: Novation of Derivatives and Continuation of Hedge Accounting	1.1.2014	6.11.2013

¹ The mandatory effective date of these SB-FRSs had been revised from 1.1.2013 to 1.1.2014 by the Accountant-General in November 2012 via Amendments to SB- FRS 110, SB-FRS 111, SB-FRS 112, SB-FRS 27 and SB- FRS 28: Mandatory Effective Date.

SB-FRS (effective after 1 January 2013, issued up to December 2013)

STATUTORY BOARD FINANCIAL REPORTING STANDARDS EFFECTIVE AFTER 1 JANUARY 2013 (ISSUED UP TO 31 DECEMBER 2013)

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