STATUTORY BOARD FINANCIAL REPORTING STANDARDS EFFECTIVE AS AT 1 JANUARY 2023
This collection of SB-FRSs and INT SB-FRSs includes official pronouncements issued by the Accountant-General (up to 31 December 2022) and are required to be applied for annual periods beginning on 1 January 2023. The collection does not include new/revised/amendments to SB-FRSs and INT SB-FRSs with an effective date after 1 January 2023.
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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.
*Include Implementation Guidance (IG) and Illustrative Examples (IE).
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