SB-FRS (effective for annual reporting period beginning on 1 Jan 2021)
Access the full collection of SB-FRS effective for annual reporting period beginning on 1 January 2021, issued by the Accountant-General.
Last updated 17 August 2026
STATUTORY BOARD FINANCIAL REPORTING STANDARDS EFFECTIVE AS AT 1 JANUARY 2021
This collection of SB-FRSs includes official pronouncements issued by the Accountant-General (up to 31 December 2020) and are required to be applied for annual reporting periods beginning on 1 January 2021. The collection does not include new/revised/amendments to SB-FRSs with an effective date after 1 January 2021.
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SB-FRS (effective for annual reporting period beginning on 1 January 2021)
*Include Implementation Guidance (IG) and Illustrative Examples (IE).
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