STATUTORY BOARD FINANCIAL REPORTING STANDARDS EFFECTIVE AFTER 1 JANUARY 2023 (ISSUED UP TO 31 DECEMBER 2023)
The following are the new/revised/amendments to SB-FRSs and INT SB-FRSs issued by the Accountant-General (up to 31 December 2023) which are affective after 1 January 2023.
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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.
2The mandatory effective date of this Amendment had been revised from 1 Jan 2022 to 1 Jan 2023 in Nov 2020 via Amendment to FRS 1: Classification of Liabilities as Current or Non-current (Deferral of Effective Date) and further revised to 1 Jan 2024 in Jul 2023 via Amendments to SB-FRS 1: Non-current Liabilities with Covenants.
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