SB-FRS (effective as at 1 January 2020)

STATUTORY BOARD FINANCIAL REPORTING STANDARDS EFFECTIVE AS AT 1 JANUARY 2020

This collection of SB-FRSs and INT SB-FRSs includes official pronouncements issued by the Accountant-General (up to 31 December 2020) and are required to be applied for annual periods beginning on 1 January 2020. The collection does not include new/revised/amendments to SB-FRSs and INT SB-FRSs with an effective date after 1 January 2020.

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Reference	Titles	Accompanying documents*
Preface	Preface to Statutory Board Financial Reporting Standards [.pdf, 37kb]	-
SB-FRS Conceptual Framework	SB-FRS Conceptual Framework for Financial Reporting [.pdf, 922kb]	-
SB-FRS 1	Presentation of Financial Statements [.pdf, 222kb]	IG[.pdf,620kb]
SB-FRS 2	Inventories[.pdf, 584kb]	-
SB-FRS 7	Statement of Cash Flows [.pdf, 605kb]	IE[.pdf, 561kb]
SB-FRS 8	Accounting Policies, Changes in Accounting Estimates and Errors [.pdf, 541kb]	IG[.pdf, 472kb]
SB-FRS 10	Events after the Reporting Period[.pdf, 505kb]	-
SB-FRS 12	Income Taxes[.pdf,664kb]	IE[.pdf,601kb]
SB-FRS 16	Property, Plant and Equipment[.pdf, 577kb]	-
SB-FRS 19	Employee Benefits [.pdf, 735kb]	-
SB-FRS 20	Accounting for Government Grants and Disclosure of Government Assistance [.pdf, 506kb]	-
SB-FRS 21	The Effects of Changes in Foreign Exchange Rates [.pdf, 623kb]	-
SB-FRS 23	Borrowing Costs [.pdf, 580kb]	-
SB-FRS 24	Related Party Disclosures [.pdf, 595kb]	IE [.pdf, 576kb]
SB-FRS 26	Accounting and Reporting by Retirement Benefit Plan [.pdf, 511kb]	-
SB-FRS 27	Separate Financial Statements[.pdf, 596kb]	-
SB-FRS 28	Investments in Associates and Joint Ventures[.pdf, 771kb]	-
SB-FRS 29	Financial Reporting in Hyperinflationary Economies[.pdf, 502kb]	-
SB-FRS 32	Financial Instruments: Presentation [.pdf, 725kb]	IE[.pdf, 645kb]
SB-FRS 33	Earnings per Share[.pdf, 651kb]	IE[.pdf, 649kb]
SB-FRS 34	Interim Financial Reporting[.pdf, 539kb]	IE[.pdf, 517kb]
SB-FRS 36	Impairment of Assets[.pdf, 760kb]	IE[.pdf, 681kb]
SB-FRS 37	Provisions, Contingent Liabilities and Contingent Assets[.pdf, 562kb]	IG[.pdf, 96kb]
SB-FRS 38	Intangible Assets [.pdf, 697kb]	IE [.pdf, 345kb]
SB-FRS 39	Financial Instruments: Recognition and Measurement [.pdf, 562kb]	IE & IG [.pdf, 444kb]
SB-FRS 40	Investment Property [.pdf, 634kb]	-
SB-FRS 41	Agriculture [.pdf, 527kb]	IE [.pdf, 499kb]
SB-FRS 101	First-time Adoption of Financial Reporting Standards [.pdf, 711kb]	IG [.pdf, 647kb]
SB-FRS 102	Share-based Payment [.pdf, 740kb]	IG [.pdf, 734kb]
SB-FRS 103	Business Combinations [.pdf, 763kb]	IE [.pdf, 658kb]
SB-FRS 104	Insurance Contracts [.pdf, 714kb]	IG[.pdf, 264kb]
SB-FRS 105	Non-current Assets Held for Sale and Discontinued Operations [.pdf, 618kb]	IG [.pdf, 524kb]
SB-FRS 106	Exploration for and Evaluation of Mineral Resources [.pdf, 432kb]	-
SB-FRS 107	Financial Instruments: Disclosures [.pdf, 642kb]	IG [.pdf, 679kb]
SB-FRS 108	Operating Segments [.pdf, 590kb]	IG [.pdf, 365kb]
SB-FRS 109	Financial Instruments [.pdf, 1mb]	IE [.pdf, 743kb],IG [.pdf, 555kb]
SB-FRS 110	Consolidated Financial Statements [.pdf, 781kb]	IE [.pdf, 353kb]
SB-FRS 111	Joint Arrangements [.pdf, 795kb]	IE [.pdf, 603kb]
SB-FRS 112	Disclosure of Interests in Other Entities [.pdf, 634kb]	-
SB-FRS 113	Fair Value Measurement [.pdf, 752kb]	IE [.pdf, 695kb]
SB-FRS 114	Regulatory Deferral Accounts [.pdf, 494kb]	IE [.pdf, 448kb]
SB-FRS 115	Revenue from Contracts with Customers [.pdf, 676kb]	IE [.pdf, 717kb]
SB-FRS 116	Leases [.pdf, 668kb]	IE [.pdf, 547kb]
SB-FRS 1001	Accounting and Disclosure for Non-Exchange Revenue [.pdf, 658kb]	-
SB-FRS 1002	Impairment of Non-Cash-Generating Assets [.pdf, 626kb]	IG [.pdf, 505kb]

*Include Implementation Guidance (IG) and Illustrative Examples (IE).

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