A pre-finished, moisture resistant and durable building material is provided. In one embodiment the building material includes a fiber cement substrate having a first side and a second side, at least one resin impregnated paper over at least one of the first and second sides, and a stress-relieving polymeric film between the fiber cement substrate and the at least one resin impregnated paper, the polymer film acting as a stress relaxer between the fiber cement substrate and the at least one resin impregnated paper. In another embodiment, a stress-relieving polymeric coating or film is provided between resin penetrated sheets and a substrate. In another embodiment, a process for bonding the resin penetrated sheets to the substrate is provided.