No. | Titles | Effective Date (Annual periods beginning on or after) | Last Update |
|---|
Preface | Preface to Statutory Board Financial Reporting Standards ↗ (opens in new tab) |
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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) |
|
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| 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| Segment Reporting (superseded by SB-FRS 108 from 1.1.2009) ↗ (opens in new tab) | 1.1.2008 | 16.6.2008 |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) |
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| 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) |
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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) |
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| 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) |
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| Amendments relating to fair value option (issued Jan 2006) – ↗ (opens in new tab) |
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| Amendments relating to financial guarantee contracts (issued Jan 2006) – ↗ (opens in new tab) |
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| 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) |
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| 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) |
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| 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) |
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| 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) |
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| 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) |
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| Implementation Guidance ↗ (opens in new tab) |
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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 |
