SB-FRS (effective for annual reporting periods beginning after 1 Jan 2024)
Access the full collection of SB-FRS effective for annual reporting periods beginning after 1 January 2024, including new and revised standards issued by the Accountant-General up to 31 December 2024.
Last updated 14 August 2026
STATUTORY BOARD FINANCIAL REPORTING STANDARDS EFFECTIVE FOR ANNUAL REPORTING PERIODS BEGINNING AFTER 1 JANUARY 2024 (ISSUED UP TO 31 DECEMBER 2024)
The following are the new/revised/amendments to SB-FRSs issued by the Accountant-General (up to 31 December 2024) which are effective for annual reporting period beginning after 1 January 2024.
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SB-FRS (effective for annual reporting periods beginning after 1 January 2024, issued up to December 2024)
Titles | Effective Date (Annual periods beginning on or after) | Issuance Date | |
|---|---|---|---|
Issued in 2015 | |||
SB-FRS 110, | To be determined1 | 18.03.2015 | |
Issued in 2016 | |||
SB-FRS 110, | Amendments to Effective Date of Amendments to SB-FRS 110 and SB-FRS 28 (opens in new tab) | To be determined | 10.03.2016 |
Issued in 2023 | |||
SB-FRS 21, SB-FRS 101 | Amendments to SB-FRS 21: Lack of Exchangeability (opens in new tab) | 1.1.2025 | 6.12.2023 |
Issued in 2024 | |||
SB-FRS 118 | Presentation and Disclosure in Financial Statements (opens in new tab) Illustrative Examples (opens in new tab) | 1.1.2027 | 9.12.2024 |
SB-FRS 119 | Subsidiaries without Public Accountability: Disclosures (opens in new tab) | 1.1.2027 | 9.12.2024 |
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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