A Singapore Government Agency Website How to identify

SB-FRS (effective as at 1 January 2022)

STATUTORY BOARD FINANCIAL REPORTING STANDARDS EFFECTIVE AS AT 1 JANUARY 2022


This collection of SB-FRSs and INT SB-FRSs includes official pronouncements issued by the Accountant-General (up to 31 December 2022) and are required to be applied for annual periods beginning on 1 January 2022. The collection does not include new/revised/amendments to SB-FRSs and INT SB-FRSs with an effective date after 1 January 2022.

If you do not already have Adobe Reader or Microsoft Word, please download the software for free here: [pdf] [word]

 

 
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, 928kb]

-

SB-FRS 1

Presentation of Financial Statements [.pdf, 394kb]

IG [.pdf,372kb]

SB-FRS 2

Inventories [.pdf, 168kb]

-

SB-FRS 7

Statement of Cash Flows [.pdf, 205kb]

IE [.pdf, 253kb]

SB-FRS 8

Accounting Policies, Changes in Accounting Estimates and Errors [.pdf, 246kb]

IG [.pdf, 142kb]

SB-FRS 10

Events after the Reporting Period [.pdf, 164kb]

-

SB-FRS 12

Income Taxes [.pdf, 348kb]

IE [.pdf, 440kb]

SB-FRS 16

Property, Plant and Equipment [.pdf, 291kb]

-

SB-FRS 19

Employee Benefits [.pdf, 586kb]

-

SB-FRS 20

Accounting for Government Grants and Disclosure of Government Assistance [.pdf, 157kb]

-

SB-FRS 21

The Effects of Changes in Foreign Exchange Rates [.pdf, 252kb]

-

SB-FRS 23

Borrowing Costs [.pdf, 133kb]

-

SB-FRS 24

Related Party Disclosures [.pdf, 200kb]

IE [.pdf, 208kb]

SB-FRS 26

Accounting and Reporting by Retirement Benefit Plan [.pdf, 177kb]

-

SB-FRS 27

Separate Financial Statements [.pdf, 200kb]

-

SB-FRS 28

Investments in Associates and Joint Ventures [.pdf, 253kb]

-

SB-FRS 29

Financial Reporting in Hyperinflationary Economies [.pdf, 120kb]

-

SB-FRS 32

Financial Instruments: Presentation [.pdf, 379kb]

IE [.pdf, 386kb]

SB-FRS 33

Earnings per Share [.pdf, 278kb]

IE [.pdf, 400kb]

SB-FRS 34

Interim Financial Reporting [.pdf, 211kb]

IE [.pdf, 176kb]

SB-FRS 36

Impairment of Assets [.pdf, 443kb]

IE [.pdf, 483kb]

SB-FRS 37

Provisions, Contingent Liabilities and Contingent Assets [.pdf, 266kb]

IG [.pdf, 214kb]

SB-FRS 38

Intangible Assets [.pdf, 320kb]

IE [.pdf, 74kb]

SB-FRS 39

Financial Instruments: Recognition and Measurement [.pdf, 344kb]

IE & IG [.pdf, 219kb]

SB-FRS 40

Investment Property [.pdf, 245kb]

-

SB-FRS 41

 Agriculture [.pdf, 230kb]

IE [.pdf, 145kb]

SB-FRS 101

First-time Adoption of Statutory Board Financial Reporting Standards [.pdf, 411kb]

IG [.pdf, 429kb]

SB-FRS 102

Share-based Payment [.pdf, 465kb]

IG [.pdf, 406kb]

SB-FRS 103

Business Combinations [.pdf, 493kb]

IE [.pdf, 448kb]

SB-FRS 104

Insurance Contracts [.pdf, 392kb]

IG [.pdf, 521kb]

SB-FRS 105

Non-current Assets Held for Sale and Discontinued Operations [.pdf, 186kb]

IG [.pdf, 213kb]

SB-FRS 106

Exploration for and Evaluation of Mineral Resources [.pdf, 123kb]

-

SB-FRS 107

Financial Instruments: Disclosures [.pdf, 502kb]

IG [.pdf, 428kb]

SB-FRS 108

Operating Segments [.pdf, 157kb]

IG [.pdf, 181kb]

SB-FRS 109

Financial Instruments [.pdf, 1mb]

IE [.pdf, 706kb]IG [.pdf, 342kb]

SB-FRS 110

Consolidated Financial Statements [.pdf, 518kb]

IE [.pdf, 93kb]

SB-FRS 111

Joint Arrangements [.pdf, 343kb]

IE [.pdf, 234kb]

SB-FRS 112

Disclosure of Interests in Other Entities [.pdf, 322kb]

-

SB-FRS 113

Fair Value Measurement [.pdf, 421kb]

IE [.pdf, 455kb]

SB-FRS 114

Regulatory Deferral Accounts [.pdf, 211kb] IE [.pdf, 251kb]  

SB-FRS 115

Revenue from Contracts with Customers [.pdf, 439kb]

IE [.pdf, 623kb]

SB-FRS 116

Leases [.pdf, 421kb]

IE [.pdf, 435kb]

SB-FRS 1001

Accounting and Disclosure for Non-Exchange Revenue [.pdf, 696kb]

-

SB-FRS 1002 Impairment of Non-Cash-Generating Assets [.pdf, 664kb]   IG [.pdf, 527kb]

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

Archives 


Click here to access the archived documents.