SB-FRS (effective as at 1 January 2018)

SB-FRS (effective as at 1 January 2018)

STATUTORY BOARD FINANCIAL REPORTING STANDARDS EFFECTIVE AS AT 1 JANUARY 2018

This collection of SB-FRSs and INT SB-FRSs includes official pronouncements issued by the Accountant-General (up to 31 December 2017) and are required to be applied for annual periods beginning on 1 January 2018. The collection does not include new/revised/amendments to SB-FRSs and INT SB-FRSs with an effective date after 1 January 2018.

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Reference Titles Accompanying documents*
Preface Preface to Statutory Board Financial Reporting Standards -
Framework The Conceptual Framework for Financial Reporting -
SB-FRS 1 Presentation of Financial Statements IG
SB-FRS 2 Inventories -
SB-FRS 7 Statement of Cash Flows IE
SB-FRS 8 Accounting Policies, Changes in Accounting Estimates and Errors IG
SB-FRS 10 Events after the Reporting Period -
SB-FRS 12 Income Taxes IE
SB-FRS 16 Property, Plant and Equipment -
SB-FRS 17 Leases IG
SB-FRS 19 Employee Benefits -
SB-FRS 20 Accounting for Government Grants and Disclosure of Government Assistance -
SB-FRS 21 The Effects of Changes in Foreign Exchange Rates -
SB-FRS 23 Borrowing Costs -
SB-FRS 24 Related Party Disclosures IE
SB-FRS 26 Accounting and Reporting by Retirement Benefit Plan -
SB-FRS 27 Separate Financial Statements -
SB-FRS 28 Investments in Associates and Joint Ventures -
SB-FRS 29 Financial Reporting in Hyperinflationary Economies -
SB-FRS 32 Financial Instruments: Presentation IE
SB-FRS 33 Earnings per Share IE
SB-FRS 34 Interim Financial Reporting IE
SB-FRS 36 Impairment of Assets IE
SB-FRS 37 Provisions, Contingent Liabilities and Contingent Assets IG
SB-FRS 38 Intangible Assets IE
SB-FRS 39 Financial Instruments: Recognition and Measurement IE & IG
SB-FRS 40 Investment Property -
SB-FRS 41 Agriculture IE
SB-FRS 101 First-time Adoption of Financial Reporting Standards IG
SB-FRS 102 Share-based Payment IG
SB-FRS 103 Business Combinations IE
SB-FRS 104 Insurance Contracts IG
SB-FRS 105 Non-current Assets Held for Sale and Discontinued Operations IG
SB-FRS 106 Exploration for and Evaluation of Mineral Resources -
SB-FRS 107 Financial Instruments: Disclosures IG
SB-FRS 108 Operating Segments IG
SB-FRS 109 Financial Instruments IE,
IG
SB-FRS 110 Consolidated Financial Statements IE
SB-FRS 111 Joint Arrangements IE
SB-FRS 112 Disclosure of Interests in Other Entities -
SB-FRS 113 Fair Value Measurement IE
SB-FRS 114 Regulatory Deferral Accounts IE
SB-FRS 115 Revenue from Contracts with Customers IE
SB-FRS 1001 Accounting and Disclosure for Non-Exchange Revenue -

*Include Implementation Guidance (IG) and Illustrative Examples (IE).

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SB-FRS (effective after 1 January 2018, issued up to December 2018)