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Accounting Standards for Statutory Boards

SB-FRS (effective for annual reporting periods beginning after 1 Jan 2013)

Access the full collection of SB-FRS effective for annual reporting periods beginning after 1 January 2013, including new and revised standards issued by the Accountant-General up to 31 December 2013.

Last updated 14 August 2026

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

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

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SB-FRS (effective for annual reporting periods beginning after 1 January 2013, issued up to December 2013)

Titles

Effective Date (Annual periods beginning on or after)

Issuance Date

Issued in 2012

SB-FRS 27

Separate Financial Statements (opens in new tab)

1.1.20141

31.1.2012

SB-FRS 28

Investments in Associates and Joint Ventures (opens in new tab)

1.1.20141

31.1.2012

SB-FRS 32

Offsetting of Financial Assets and Financial Liabilities (opens in new tab)

1.1.2014

31.8.2012

SB-FRS 110

Consolidated Financial Statements (opens in new tab)

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 (opens in new tab)

-

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) (opens in new tab)

1.1.2014

27.11.2012

SB-FRS 111

Joint Arrangements (opens in new tab)

1.1.20141

31.1.2012

SB-FRS 111

Illustrative Examples (opens in new tab)

1.1.20141

31.1.2012

SB-FRS 112

Disclosure of Interests in Other Entities (opens in new tab)

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 (opens in new tab)

1.1.2014

1.7.2013

SB-FRS 36

Amendments to SB-FRS 36: Recoverable Amount Disclosures for Non-Financial Assets (opens in new tab)

1.1.2014

6.11.2013

SB-FRS 39

Amendments to SB-FRS 39: Novation of Derivatives and Continuation of Hedge Accounting (opens in new tab)

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.

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