SB-FRS (effective after 1 January 2019, issued up to December 2019)

SB-FRS (effective after 1 January 2019, issued up to December 2019)

STATUTORY BOARD FINANCIAL REPORTING STANDARDS EFFECTIVE AFTER 1 JANUARY 2019 (ISSUED UP TO 31 DECEMBER 2019)

The following are the revised Conceptual Framework and new/revised/amendments to SB-FRSs and INT SB-FRSs issued by the Accountant-General (up to 31 December 2019) which are affective after 1 January 2019.

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  Titles Effective Date (Annual periods beginning on or after) Issuance Date
Issued in 2015      
SB-FRS 110,
SB-FRS 28		 Amendments to SB-FRS 110 and SB-FRS 28: Sale or Contribution of Assets between an Investor and its Associate or Joint Venture To be determined1 18.03.2015
Issued in 2016      
SB-FRS 110,
SB-FRS 28		 Amendments to Effective Date of Amendments to SB-FRS 110 and SB-FRS 28 To be determined 10.03.2016
Issued in 2019      
SB-FRS Conceptual Framework SB-FRS Conceptual Framework for Financial Reporting - 2.8.2019
SB-FRS Conceptual Framework Amendments to References to the Conceptual Framework in SB-FRS Standards (Amendments to SB-FRS Standards) 1.1.2020 28.11.2019
SB-FRS Conceptual Framework Amendments to References to the Conceptual Framework in SB-FRS Standards (Amendments to illustrative examples and implementation guidance) 1.1.2020 28.11.2019
SB-FRS 24 Related Party Disclosures 1.1.2011 2.8.2019
SB-FRS 103 Amendments to SB-FRS 103: Definition of a Business 1.1.2020 2.8.2019
SB-FRS 1,
SB-FRS 8		 Amendments to SB-FRS 1 and SB-FRS 8: Definition of Material 1.1.2020 2.8.2019

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.

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