SB-FRS (effective for annual reporting period beginning on 1 Jan 2017)
Access the full collection of SB-FRS effective for annual reporting period beginning on 1 January 2017, issued by the Accountant-General.
Last updated 13 August 2026
STATUTORY BOARD FINANCIAL REPORTING STANDARDS EFFECTIVE AS AT 1 JANUARY 2017
This collection of SB-FRSs includes official pronouncements issued by the Accountant-General (up to 31 December 2016) and are required to be applied for annual reporting periods beginning on 1 January 2027. The collection does not include new/revised/amendments to SB-FRSs with an effective date after 1 January 2017.
If you do not already have Adobe Reader, please download the software for free here: [pdf] (opens in new tab)
SB-FRS (effective for annual reporting period beginning on 1 January 2017)
*Include Implementation Guidance (IG) and Illustrative Examples (IE).
Archives
Click here to access the archived documents.