SB-FRS (effective as at 1 January 2026)
STATUTORY BOARD FINANCIAL REPORTING STANDARDS EFFECTIVE AS AT 1 JANUARY 2026
This collection of SB-FRSs and INT SB-FRSs includes official pronouncements issued by the Accountant-General (up to 31 December 2025) and are required to be applied for annual periods beginning on 1 January 2026. The collection does not include new/revised/amendments to SB-FRSs and INT SB-FRSs with an effective date after 1 January 2026.
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Reference |
Titles |
Accompanying documents* |
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Preface |
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SB-FRS Conceptual Framework |
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SB-FRS 1 |
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SB-FRS 2 |
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SB-FRS 7 |
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SB-FRS 8 |
Accounting Policies, Changes in Accounting Estimates and Errors |
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SB-FRS 10 |
- |
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SB-FRS 12 |
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SB-FRS 16 |
- |
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SB-FRS 19 |
- |
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SB-FRS 20 |
Accounting for Government Grants and Disclosure of Government Assistance |
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SB-FRS 21 |
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SB-FRS 23 |
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SB-FRS 24 |
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SB-FRS 26 |
- |
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SB-FRS 27 |
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SB-FRS 28 |
- |
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SB-FRS 29 |
- |
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SB-FRS 32 |
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SB-FRS 33 |
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SB-FRS 34 |
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SB-FRS 36 |
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SB-FRS 37 |
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SB-FRS 38 |
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SB-FRS 39 |
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SB-FRS 40 |
- |
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SB-FRS 41 |
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SB-FRS 101 |
First-time Adoption of Statutory Board Financial Reporting Standards |
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SB-FRS 102 |
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SB-FRS 103 |
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SB-FRS 104 |
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SB-FRS 105 |
Non-current Assets Held for Sale and Discontinued Operations |
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SB-FRS 106 |
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SB-FRS 107 |
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SB-FRS 108 |
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SB-FRS 109 |
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SB-FRS 110 |
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SB-FRS 111 |
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SB-FRS 112 |
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SB-FRS 113 |
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SB-FRS 114 |
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SB-FRS 115 |
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SB-FRS 116 |
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SB-FRS 1001 |
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SB-FRS 1002 |
*Include Implementation Guidance (IG) and Illustrative Examples (IE).
Archives
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