SB-FRS (Effective for annual reporting period beginning on 1 Jan 2026)
Contains the 2026 volume of the SB-FRSs, effective for annual reporting period beginning 1 Jan 2026.
Last updated 18 August 2026
STATUTORY BOARD FINANCIAL REPORTING STANDARDS EFFECTIVE FOR ANNUAL REPORTING PERIOD BEGINNING ON 1 JAN 2026
This collection of SB-FRSs includes official pronouncements issued by the Accountant-General (up to 31 December 2025) and are required to be applied for annual reporting periods beginning on 1 January 2026. The collection does not include new/revised/amendments to SB-FRSs with an effective date after 1 January 2026.
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SB-FRS (effective for annual reporting period beginning on 1 January 2026)
*Include Implementation Guidance (IG) and Illustrative Examples (IE).
The following amendments to illustrative examples issued in March 2026 demonstrates how entities can apply SB-FRSs when reporting the effects of uncertainties in their financial statements. As accompanying materials to SB-FRSs, these illustrative examples do not have an effective date. However, entities would be expected to implement any change in their reporting on a timely basis.
Amendments to Illustrative Examples
Reference | Title | Effective Date | Issuance Date |
|---|---|---|---|
Various | - | 12.03.2026 |
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