SB-FRS (effective for annual reporting periods beginning after 1 Jan 2015)
Access the full collection of SB-FRS effective for annual reporting periods beginning after 1 January 2015, including new and revised standards issued by the Accountant-General up to 31 December 2015.
Last updated 14 August 2026
STATUTORY BOARD FINANCIAL REPORTING STANDARDS EFFECTIVE FOR ANNUAL REPORTING PERIODS BEGINNING AFTER 1 JANUARY 2015 (ISSUED UP TO 31 DECEMBER 2015)
The following are the new/revised/amendments to SB-FRSs issued by the Accountant-General (up to 31 December 2015) which are effective for annual reporting period beginning after 1 January 2015.
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SB-FRS (effective for annual reporting periods beginning after 1 January 2015, issued up to December 2015)
Titles | Effective Date (Annual periods beginning on or after) | Issuance Date | |
|---|---|---|---|
Issued in 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 | |
Issued in 2015 | |||
SB-FRS 110, | 1.1.2016 | 18.03.2015 | |
Various | 1.1.2016 | 18.03.2015 | |
SB-FRS 1 | Amendments to SB-FRS 1: Disclosure Initiative (opens in new tab) | 1.1.2016 | 8.7.2015 |
SB-FRS 109 | Financial Instruments (opens in new tab) | 1.1.2018 | 8.7.2015 |
SB-FRS 115 | Revenue from Contracts with Customers (opens in new tab) | 1.1.2017 | 8.7.2015 |
SB-FRS 110, | 1.1.2016 | 21.9.2015 | |
SB-FRS 1001 | 1.1.2017 | 21.9.2015 | |
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