Government agencies communicate via .gov.sg websites (e.g. go.gov.sg/open). Trusted websites
Look for a lock () or https:// as an added precaution. Share sensitive information only on official, secure websites.
Home
Who We Are
Introduction
Process for Prescribing SB-FRS
Advisory Committee On Accounting Standards for Statutory Boards
Objective of Advisory Committee
Pronouncements
Statutory Board Financial Reporting Standards (SB-FRS)
SB-FRS (effective as at 1 January 2022)
SB-FRS (effective after 1 January 2022, issued up to December 2022)
Archives
2021
SB-FRS (effective as at 1 January 2021)
SB-FRS (effective after 1 January 2021, issued up to December 2021)
2020
SB-FRS (effective as at 1 January 2020)
SB-FRS (effective after 1 January 2020, issued up to December 2020)
2019
SB-FRS (effective as at 1 January 2019)
SB-FRS (effective after 1 January 2019, issued up to December 2019)
2018
SB-FRS (effective as at 1 January 2018)
SB-FRS (effective after 1 January 2018, issued up to December 2018)
2017
SB-FRS (effective as at 1 January 2017)
SB-FRS (effective after 1 January 2017, issued up to December 2017)
2016
SB-FRS (effective as at 1 January 2016)
SB-FRS (effective after 1 January 2016, issued up to December 2016)
2015
SB-FRS (effective as at 1 January 2015)
SB-FRS (effective after 1 January 2015, issued up to December 2015)
2014
SB-FRS (effective as at 1 January 2014)
SB-FRS (effective after 1 January 2014, issued up to December 2014)
2013
SB-FRS (effective as at 1 January 2013)
SB-FRS (effective after 1 January 2013, issued up to December 2013)
SB-FRS (issued before 2013)
Interpretations of SB-FRS
INT SB-FRS (effective as at 1 January 2022)
INT SB-FRS (effective after 1 January 2022, issued up to December 2022)
INT SB-FRS (effective as at 1 January 2021)
INT SB-FRS (effective after 1 January 2021, issued up to December 2021)
INT SB-FRS (effective as at 1 January 2020)
INT SB-FRS (effective after 1 January 2020, issued up to December 2020)
INT SB-FRS (effective as at 1 January 2019)
INT SB-FRS (effective after 1 January 2019, issued up to December 2019)
INT SB-FRS (effective as at 1 January 2018)
INT SB-FRS (effective after 1 January 2018, issued up to December 2018)
INT SB-FRS (effective as at 1 January 2017)
INT SB-FRS (effective after 1 January 2017, issued up to December 2017)
INT SB-FRS (effective as at 1 January 2016)
INT SB-FRS (effective after 1 January 2016, issued up to December 2016)
INT SB-FRS (effective as at 1 January 2015)
INT SB-FRS (effective after 1 January 2015, issued up to December 2015)
INT SB-FRS (effective as at 1 January 2014)
INT SB-FRS (effective after 1 January 2014, issued up to December 2014)
INT SB-FRS (effective as at 1 January 2013)
INT SB-FRS (effective after 1 January 2013, issued up to December 2013)
INT SB-FRS (issued before 2013)
SB-FRS Guidance Notes
Current
SB-FRS Practice Statements
Consultation
Exposure Drafts
Publications
News
Useful Links
Email Subscription
Contact Us
Feedback
Sitemap
Privacy Statement
Terms of Use