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Accounting Standards for Statutory Boards

2023

Contains the 2023 volume of the SB-FRSs.

Last updated 20 July 2026

SB-FRS (effective for annual reporting period beginning on 1 Jan 2023)

Access the full collection of SB-FRS effective for annual reporting period beginning on 1 January 2023, issued by the Accountant-General.

SB-FRS (effective for annual reporting periods beginning after 1 Jan 2023)

Access the full collection of SB-FRS effective for annual reporting periods beginning after 1 January 2023, including new and revised standards issued by the Accountant-General up to 31 December 2023.