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.
Last updated 17 August 2026
STATUTORY BOARD FINANCIAL REPORTING STANDARDS EFFECTIVE AS AT 1 JANUARY 2023
This collection of SB-FRSs includes official pronouncements issued by the Accountant-General (up to 31 December 2022) and are required to be applied for annual reporting periods beginning on 1 January 2023. The collection does not include new/revised/amendments to SB-FRSs with an effective date after 1 January 2023.
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SB-FRS (effective for annual reporting period beginning on 1 January 2023)
The following amendments to SB-FRS issued in July 2023 includes changes to the requirements in SB-FRS that are effective either immediately with retrospective application or for annual reporting periods beginning on 1 January 2023. Entities are required to apply those changes when applying the requirements in the above collection of SB-FRSs.
Amendments to SB-FRS issued in July 2023
Reference | Title | Effective Date | Issuance Date |
|---|---|---|---|
SB-FRS 12 | Amendments to SB-FRS 12: International Tax Reform—Pillar Two Model Rules (opens in new tab) | Refer to document | 17.07.2023 |
*Include Implementation Guidance (IG) and Illustrative Examples (IE).
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