SB-FRS (effective as at 1 January 2019)

STATUTORY BOARD FINANCIAL REPORTING STANDARDS EFFECTIVE AS AT 1 JANUARY 2019


This collection of SB-FRSs and INT SB-FRSs includes official pronouncements issued by the Accountant-General (up to 31 December 2019) and are required to be applied for annual periods beginning on 1 January 2019. The collection does not include new/revised/amendments to SB-FRSs and INT SB-FRSs with an effective date after 1 January 2019.

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Reference Titles Accompanying documents*
Preface Preface to Statutory Board Financial Reporting Standards [.pdf, 37kb]

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Framework

The Conceptual Framework for Financial Reporting [.pdf, 222kb]

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SB-FRS 1

Presentation of Financial Statements [.pdf, 667kb]

IG [.pdf, 620kb]

SB-FRS 2

Inventories [.pdf, 584kb]

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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]

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SB-FRS 12

Income Taxes [.pdf, 664kb]

IE [.pdf, 601kb]

SB-FRS 16

Property, Plant and Equipment [.pdf, 577kb]

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SB-FRS 19

Employee Benefits [.pdf, 735kb]

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SB-FRS 20

Accounting for Government Grants and Disclosure of Government Assistance [.pdf, 506kb]

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SB-FRS 21

The Effects of Changes in Foreign Exchange Rates [.pdf, 623kb]

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SB-FRS 23

Borrowing Costs [.pdf, 580kb]

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SB-FRS 24

Related Party Disclosures [.pdf, 595kb]

IE [.pdf, 576kb]

SB-FRS 26

Accounting and Reporting by Retirement Benefit Plan [.pdf, 511kb]

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SB-FRS 27

Separate Financial Statements [.pdf, 596kb]

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SB-FRS 28

Investments in Associates and Joint Ventures [.pdf, 771kb]

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SB-FRS 29

Financial Reporting in Hyperinflationary Economies [.pdf, 502kb]

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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, 555kb]

IG [.pdf, 0kb]

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]

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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, 0kb]

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]

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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]

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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]

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 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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