SB-FRS (effective for annual reporting periods beginning after 1 Jan 2014)
Access the full collection of SB-FRS effective for annual reporting periods beginning after 1 January 2014, including new and revised standards issued by the Accountant-General up to 31 December 2014.
Last updated 14 August 2026
STATUTORY BOARD FINANCIAL REPORTING STANDARDS EFFECTIVE FOR ANNUAL REPORTING PERIODS BEGINNING AFTER 1 JANUARY 2014 (ISSUED UP TO 31 DECEMBER 2014)
The following are the new/revised/amendments to SB-FRSs issued by the Accountant-General (up to 31 December 2014) which are effective for annual reporting period beginning after 1 January 2014.
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SB-FRS (effective for annual reporting periods beginning after 1 January 2014, issued up to December 2014)
Titles | Effective Date (Annual periods beginning on or after) | Issuance Date | |
|---|---|---|---|
Issued in 2014 | |||
SB-FRS 19 | Amendments to SB-FRS 19: Defined Benefit Plans: Employee Contributions (opens in new tab) | 1.7.2014 | 5.3.2014 |
Various | 1.7.2014 | 28.5.2014 | |
Various | 1.7.2014 | 28.5.2014 | |
SB-FRS 114 | 1.1.2016 | 26.8.2014 | |
SB-FRS 27 | Amendments to SB-FRS 27: Equity Method in Separate Financial Statements (opens in new tab) | 1.1.2016 | 25.11.2014 |
SB-FRS 16, | 1.1.2016 | 25.11.2014 | |
SB-FRS 16, | Amendments to SB-FRS 16 and SB-FRS 41: Agriculture: Bearer Plants (opens in new tab) | 1.1.2016 | 25.11.2014 |
SB-FRS 111 | 1.1.2016 | 25.11.2014 | |
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