Dated values
SB-FRS 117 Insurance Contracts issuance and effective date
SB-FRS 117 Insurance Contracts issuance and effective date
Record details
- Value
- Issued 1 July 2026; effective for annual periods beginning on or after 1 January 2028; earlier application permitted
- Unit
- issuance and accounting effective dates
- Value type
- observation
- Population
- Entities reporting under the Singapore Statutory Board Financial Reporting Standards framework
- Denominator
- ASSB issuance notice and 2026 SB-FRS effective-date list
- Reference period
- Issued 1 July 2026; mandatory effective boundary from 1 January 2028
- Retrieved
- 2026-09-02
- Published
- 2026-07-01
- Geography
- sg.geo.country.singapore
- Notes
- Earlier application is permitted; the issuance does not itself create an insurance licence or alter MAS prudential rules.
Dates describe this record’s own period and applicability. A verification date does not mean a rule is currently in force.
Sources
- https://www.assb.gov.sg/issuance-of-sb-frs-117-insurance-contracts/ Accessed 2026-09-02
Collection as of 2026-10-07 · An expanding collection. Published counts show available knowledge, not complete coverage of Singapore.