SB-FRS (effective for annual reporting periods beginning after 1 Jan 2016)
Access the full collection of SB-FRS effective for annual reporting periods beginning after 1 January 2016, including new and revised standards issued by the Accountant-General up to 31 December 2016.
Last updated 14 August 2026
STATUTORY BOARD FINANCIAL REPORTING STANDARDS EFFECTIVE FOR ANNUAL REPORTING PERIODS BEGINNING AFTER 1 JANUARY 2016 (ISSUED UP TO 31 DECEMBER 2016)
The following are the new/revised/amendments to SB-FRSs issued by the Accountant-General (up to 31 December 2016) which are effective for annual reporting period beginning after 1 January 2016.
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SB-FRS (effective for annual reporting periods beginning after 1 January 2016, issued up to December 2016)
1i)The mandatory effective date of this Amendment had been revised to a date to be determined via Amendments to Effective Date of Amendments to SB-FRS 110 and SB-FRS 28.
ii) This should be read together with the Amendments to Effective Date of Amendments to SB-FRS 110 and SB-FRS 28 issued in 2016.
2The mandatory effective date of this SB-FRS had been revised to 1 January 2018 via Amendments to Effective Date of SB-FRS 115.
3The mandatory effective date of this SB-FRS had been revised from 1 January 2017 to 1 January 2018.
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