No.
Titles
Effective Date (Annual periods beginning on or after)
Last Update
Preface
Preface to Statutory Board Financial Reporting Standards (opens in new tab)
Framework
Framework for the Preparation and Presentation of Financial Statements (opens in new tab)
5.3.2008
SB-FRS 1
Presentation of Financial Statements (opens in new tab)
1.1.2004
5.3.2008
Presentation of Financial Statements (opens in new tab)
1.1.2006
5.3.2008
Presentation of Financial Statements (opens in new tab)
1.1.2008
16.6.2008
Amendments relating to capital disclosures - (opens in new tab)
Presentation of Financial Statements (opens in new tab)
1.1.2009
16.6.2008
Presentation of Financial Statements (opens in new tab)
1.1.2009
17.6.2008
Amendments to SB-FRS 32 Financial Instruments: Presentation and SB-FRS 1 Presentation of Financial Statements - Puttable Financial Instruments and Obligations Arising on Liquidation (opens in new tab)
1.1.2009
22.1.2009
Amendments to SB-FRS 1 - Presentation of Items of Other Comprehensive Income (opens in new tab)
1.7.2012
19.10.2011
SB-FRS 2
Inventories (opens in new tab)
1.1.2004
5.3.2008
Inventories (opens in new tab)
1.1.2009
5.3.2008
SB-FRS 7
Cash Flow Statements (opens in new tab)
1.1.2005
5.3.2008
Cash Flow Statements (opens in new tab)
1.1.2009
5.3.2008
SB-FRS 8
Accounting Policies, Changes in Accounting Estimates and Errors (opens in new tab)
1.1.2004
5.3.2008
Accounting Policies, Changes in Accounting Estimates and Errors (opens in new tab)
1.1.2009
5.3.2008
SB-FRS 10
Events after the Balance Sheet Date (opens in new tab)
1.1.2004
5.3.2008
Events after the Balance Sheet Date (opens in new tab)
1.1.2007
5.3.2008
SB-FRS 11
Construction Contracts (opens in new tab)
1.1.2005
5.3.2008
Construction Contracts (opens in new tab)
1.1.2009
16.6.2008
SB-FRS 12
Income Taxes (opens in new tab)
1.1.2005
5.3.2008
Income Taxes (opens in new tab)
1.1.2007
5.3.2008
Income Taxes (opens in new tab)
1.1.2012
6.7.2011
SB-FRS 14
Segment Reporting (opens in new tab)
1.1.2005
5.3.2008
Segment Reporting (superseded by SB-FRS 108 from 1.1.2009) (opens in new tab)
1.1.2008
16.6.2008
SB-FRS 16
Property, Plant and Equipment (opens in new tab)
1.1.2004
5.3.2008
Property, Plant and Equipment (opens in new tab)
1.1.2006
5.3.2008
Property, Plant and Equipment (opens in new tab)
1.1.2009
16.6.2008
SB-FRS 17
Leases (opens in new tab)
1.1.2004
5.3.2008
Leases (opens in new tab)
1.1.2008
16.6.2008
SB-FRS 18
Revenue (opens in new tab)
1.1.2005
5.3.2008
SB-FRS 19
Employee Benefits (opens in new tab)
1.1.2005
5.3.2008
Employee Benefits (opens in new tab)
1.1.2006
5.3.2008
Amendments relating to actuarial gains and losses, group plans and disclosures (issued June 2005) – (opens in new tab)
Employee Benefits (opens in new tab)
1.1.2007
5.3.2008
Employee Benefits (opens in new tab)
1.1.2009
5.3.2008
Employee Benefits (opens in new tab)
1.1.2013
31.1.2012
SB-FRS 20
Accounting for Government Grants and Disclosure of Government Assistance (opens in new tab)
1.1.2005
5.3.2008
SB-FRS 21
The Effects of Changes in Foreign Exchange Rates (opens in new tab)
1.1.2004
5.3.2008
The Effects of Changes in Foreign Exchange Rates (opens in new tab)
1.1.2006
5.3.2008
Amendments relating to net investment in a foreign operation –for reference (opens in new tab)
SB-FRS 23
Borrowing Costs (opens in new tab)
1.1.2005
5.3.2008
Borrowing Costs (opens in new tab)
1.1.2009
16.6.2008
SB-FRS 24
Related Party Disclosures (opens in new tab)
1.1.2007
5.3.2008
Related Party Disclosures (opens in new tab)
1.1.2011
3.5.2011
SB-FRS 25
Accounting for Investments (superseded by FRS 40 from 1.1.2007) (opens in new tab)
1.1.2005
5.3.2008
SB-FRS 26
Accounting and Reporting by Retirement Benefit Plans (opens in new tab)
1.1.2005
5.3.2008
SB-FRS 27
Consolidated and Separate Financial Statements (opens in new tab)
1.1.2004
5.3.2008
Consolidated and Separate Financial Statements (opens in new tab)
1.1.2009
5.3.2008
Amendments to FRS 101 First-time Adoption of Financial Reporting Standards and FRS 27 Consolidated and Separate Financial Statements - Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate (opens in new tab)
1.1.2009
22.1.2009
Consolidated and Separate Financial Statements (superseded by SB-FRS 27 (2013) and SB-FRS 110 from 1.1.2013) (opens in new tab)
1.7.2009
22.9.2009
Separate Financial Statements (opens in new tab)
1.1.2013
31.1.2012
SB-FRS 28
Investments in Associates (opens in new tab)
1.1.2004
5.3.2008
Investments in Associates and Joint Ventures (opens in new tab)
1.1.2013
31.1.2012
SB-FRS 29
Financial Reporting in Hyperinflationary Economies (opens in new tab)
1.1.2005
5.3.2008
SB-FRS 31
Interests in Joint Ventures (superseded by SB-FRS 111 from 1.1.2013) (opens in new tab)
1.1.2004
5.3.2008
SB-FRS 32
Financial Instruments: Disclosure and Presentation (opens in new tab)
1.1.2004
5.3.2008
Financial Instruments: Disclosure and Presentation (opens in new tab)
1.1.2006
5.3.2008
Financial Instruments: Presentation (opens in new tab)
1.1.2008
16.6.2008
Amendments to SB-FRS 32 Financial Instruments: Presentation and SB-FRS 1 Presentation of Financial Statements - Puttable Financial Instruments and Obligations Arising on Liquidation (opens in new tab)
1.1.2009
22.1.2009
Classification of Rights Issues (Amendments to SB-FRS 32) (opens in new tab)
1.2.2010
11.2.2010
Offsetting of Financial Assets and Financial Liabilities (opens in new tab)
1.1.2014
31.8.2012
SB-FRS 33
Earnings per Share (opens in new tab)
1.1.2004
5.3.2008
Earnings per Share (opens in new tab)
1.1.2008
16.6.2008
Earnings per Share (opens in new tab)
1.1.2009
16.6.2008
SB-FRS 34
Interim Financial Reporting (opens in new tab)
1.1.2005
5.3.2008
Interim Financial Reporting (opens in new tab)
1.1.2009
5.3.2008
SB-FRS 36
Impairment of Assets (opens in new tab)
1.7.2004
5.3.2008
Impairment of Assets (opens in new tab)
1.1.2009
5.3.2008
SB-FRS 37
Provisions, Contingent Liabilities and Contingent Assets (opens in new tab)
1.1.2005
5.3.2008
Provisions, Contingent Liabilities and Contingent Assets (opens in new tab)
1.1.2006
5.3.2008
SB-FRS 38
Intangible Assets (opens in new tab)
1.7.2004
5.3.2008
Intangible Assets (opens in new tab)
1.1.2006
5.3.2008
Intangible Assets (opens in new tab)
1.1.2009
16.6.2008
SB-FRS 39
Financial Instruments: Recognition and Measurement (opens in new tab)
1.1.2005
5.3.2008
Amendments relating to transition and initial recognition of financial assets and financial liabilities (March 2005) - (opens in new tab)
Financial Instruments: Recognition and Measurement (opens in new tab)
1.1.2006
5.3.2008
Amendments relating to cash flow hedge accounting of forecast intragroup transactions (issued Sep 2005) – (opens in new tab)
Amendments relating to fair value option (issued Jan 2006) – (opens in new tab)
Amendments relating to financial guarantee contracts (issued Jan 2006) – (opens in new tab)
Financial Instruments: Recognition and Measurement (opens in new tab)
1.1.2008
16.6.2008
Amendments to SB-FRS 39 Financial Instruments: Recognition and Measurement and SB-FRS 107 Financial Instruments: Disclosures - Reclassification of Financial Assets (opens in new tab)
1.7.2008
4.11.2008
Amendments to FRS 39 Financial Instruments: Recognition and Measurement and FRS 107 Financial Instruments: Disclosures - Reclassification of Financial Assets - Effective Date and Transition (opens in new tab)
1.7.2008
22.1.2009
Amendments to FRS 39 Financial Instruments: Recognition and Measurement - Eligible Hedged Items (opens in new tab)
1.7.2009
22.1.2009
Amendments to INT SB-FRS 109 and SB-FRS 39 - Embedded Derivatives (opens in new tab)
30.6.2009 (periods ending on or after)
18.5.2009
Implementation Guidance (opens in new tab)
1.1.2005
5.3.2008
Implementation Guidance (opens in new tab)
1.1.2008
16.6.2008
Illustrative Examples (opens in new tab)
1.1.2005
5.3.2008
SB-FRS 40
Investment Property (opens in new tab)
1.1.2007
5.3.2008
SB-FRS 41
Agriculture (opens in new tab)
1.1.2005
5.3.2008
SB-FRS 101
First-time Adoption of Statutory Board Financial Reporting Standards (opens in new tab)
1.1.2005
5.3.2008
First-time Adoption of Statutory Board Financial Reporting Standards (opens in new tab)
1.1.2006
5.3.2008
Amendments relating to comparative disclosures for SB-FRS 106Exploration for and Evaluation of Mineral Resources (issued Jan 2006) – (opens in new tab)
First-time Adoption of Statutory Board Financial Reporting Standards (opens in new tab)
1.1.2008
16.6.2008
First-time Adoption of Statutory Board Financial Reporting Standards (opens in new tab)
1.1.2008
17.6.2008
First-time Adoption of Statutory Board Financial Reporting Standards (opens in new tab)
1.1.2009
17.6.2008
Amendments to SB-FRS 101 First-time Adoption of Statutory Board Financial Reporting Standards and SB-FRS 27 Consolidated and Separate Financial Statements – Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate (opens in new tab)
1.1.2009
22.1.2009
First-time Adoption of Statutory Board Financial Reporting Standards (opens in new tab)
1.7.2009
22.9.2009
Implementation Guidance (opens in new tab)
1.1.2005
5.3.2008
Implementation Guidance (opens in new tab)
1.1.2006
5.3.2008
Implementation Guidance (opens in new tab)
1.1.2008
16.6.2008
Implementation Guidance (opens in new tab)
1.1.2009
17.6.2008
Additional Exemptions for First-time Adopters (Amendments to SB-FRS 101) (opens in new tab)
1.1.2010
13.11.2009
Limited Exemption from Comparative SB-FRS 107 Disclosures for First-time Adopters (Amendment to SB-FRS 101) (opens in new tab)
1.7.2010
15.6.2010
Severe Hyperinflation and Removal of Fixed Dates for First-time Adopters (Amendments to SB-FRS 101) (opens in new tab)
1.7.2011
6.7.2011
SB-FRS 102
Share-based Payment (opens in new tab)
1.1.2004
5.3.2008
Share-based Payment (opens in new tab)
1.1.2007
5.3.2008
Amendments relating to vesting conditions and cancellations (opens in new tab)
1.1.2009
22.1.2009
Implementation Guidance (opens in new tab)
1.1.2005
5.3.2008
Group Cash-settled Share-based Payment Transactions (Amendments to SB-FRS 102) (opens in new tab)
1.1.2010
13.11.2009
SB-FRS 103
Business Combinations (opens in new tab)
1.1.2004
5.3.2008
Business Combinations (opens in new tab)
1.1.2007
5.3.2008
Business Combinations (opens in new tab)
1.7.2009
22.9.2009
Illustrative Examples (opens in new tab)
1.7.2004
5.3.2008
Illustrative Examples (opens in new tab)
1.7.2009
22.9.2009
SB-FRS 104
Insurance Contracts (opens in new tab)
1.1.2004
5.3.2008
Insurance Contracts (opens in new tab)
1.1.2006
5.3.2008
Insurance Contracts (opens in new tab)
1.1.2008
16.6.2008
Implementation Guidance (opens in new tab)
1.1.2005
5.3.2008
Implementation Guidance (opens in new tab)
1.1.2006
5.3.2008
Implementation Guidance (opens in new tab)
1.1.2008
16.6.2008
Revisions relating to FRS 107 Financial Instruments: Disclosures (issued Jan 2006) - (opens in new tab)
Implementation Guidance (opens in new tab)
1.1.2009
5.3.2008
SB-FRS 105
Non-current Assets Held for Sale and Discontinued Operations (opens in new tab)
1.1.2004
5.3.2008
Implementation Guidance (opens in new tab)
Non-current Assets Held for Sale and Discontinued Operations (opens in new tab)
1.1.2009
5.3.2008
SB-FRS 106
Exploration for and Evaluation of Mineral Resources (opens in new tab)
1.1.2006
5.3.2008
Exploration for and Evaluation of Mineral Resources (opens in new tab)
1.1.2009
5.3.2008
SB-FRS 107
Financial Instruments: Disclosures (opens in new tab)
1.1.2008
16.6.2008
Amendments to SB-FRS 39 Financial Instruments: Recognition and Measurement and SB-FRS 107 Financial Instruments: Disclosures - Reclassification of Financial Assets (opens in new tab)
1.7.2008
4.11.2008
Amendments to FRS 39 Financial Instruments: Recognition and Measurement and FRS 107 Financial Instruments: Disclosures - Reclassification of Financial Assets - Effective Date and Transition (opens in new tab)
1.7.2008
22.1.2009
Amendments to SB-FRS 107 Financial Instruments: Disclosures - Improving Disclosures about Financial Instruments (opens in new tab)
1.1.2009
18.5.2009
Amendments to SB-FRS 107 Financial Instruments: Disclosures - Transfers of Financial Assets (opens in new tab)
1.7.2011
6.7.2011
Implementation Guidance (opens in new tab)
Offsetting of Financial Assets and Financial Liabilities (opens in new tab)
1.1.2013
31.8.2012
SB-FRS 108
Operating Segments (opens in new tab)
1.1.2009
5.3.2008
Amendments to SB-FRS 108 (2010) (opens in new tab)
Implementation Guidance (opens in new tab)
SB-FRS 110
Consolidated Financial Statements (opens in new tab)
1.1.2013
31.1.2012
Amendments to SB-FRS 110 Consolidated Financial Statements, SB-FRS 111 Joint Arrangements, SB-FRS 112 Disclosure of Interests in Other Entities, SB-FRS 27 Separate Financial Statements and SB-FRS 28 Investments in Associates and Joint Ventures : Mandatory Effective Date (opens in new tab)
-
27.11.2012
Consolidated Financial Statements (opens in new tab)
1.1.2014
27.11.2012
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)
1.1.2013
31.1.2012
Illustrative Examples (opens in new tab)
1.1.2013
31.1.2012
SB-FRS 112
Disclosure of Interests in Other Entities (opens in new tab)
1.1.2013
31.1.2012
SB-FRS 113
Fair Value Measurement (opens in new tab)
1.1.2013
31.1.2012
Illustrative Examples (opens in new tab)
1.1.2013
31.1.2012
General Amendments
Improvements to SB-FRSs (opens in new tab)
Refer To Document
22.1.2009
Improvements to SB-FRSs 2009 (opens in new tab)
Refer To Document
22.9.2009
Improvements to SB-FRSs 2010 (opens in new tab)
Refer To Document
27.12.2010
Improvements to SB-FRSs 2012 (opens in new tab)
Refer To Document
27.11.2012
