SB-FRS (effective after 1 January 2026, issued up to December 2026)
STATUTORY BOARD FINANCIAL REPORTING STANDARDS EFFECTIVE AFTER 1 JANUARY 2026 (ISSUED UP TO 31 DECEMBER 2026)
The following are the new/revised/amendments to SB-FRSs and INT SB-FRSs issued by the Accountant-General (up to 31 December 2026) which are affective after 1 January 2026.
If you do not already have Adobe Reader, please download the software for free here: [pdf]
|
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 |
To be determined |
10.03.2016 |
|
Issued in 2024 |
|||
|
SB-FRS 118 |
Presentation and Disclosure in Financial Statements Illustrative Examples |
1.1.2027 |
9.12.2024 |
|
SB-FRS 119 |
Subsidiaries without Public Accountability: Disclosures |
-2 |
9.12.2024 |
|
Issued in 2025 |
|||
|
SB-FRS 119 |
Subsidiaries and Small Entities without Public Accountability: Disclosures |
1.1.20272 |
2.12.2025 |
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 Accountant-General issued the amended SB-FRS 119 Subsidiaries and Small Entities without Public Accountability: Disclosures in December 2025 to make it available as an option to eligible small entities.
Archives
Click here to access the archived documents.