Current

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No.	Titles	Accompany documents*	Effective Date	Last Update
1	Accounting and Disclosure for Funds, Grants, Accumulated Surplus and Reserves [.pdf, 34kb]		1.1.2003	5.3.2008
	Accounting and Disclosure for Funds, Grants, Accumulated Surplus and Reserves [.pdf, 34kb]		1.1.2009	13.8.2009
	Accounting and Disclosure for Funds, Grants, Accumulated Surplus and Reserves [.pdf, 368kb]	IE [.pdf, 375kb]	1.1.2019	20.6.2018
3	Accounting and Disclosures for Trust Funds [.pdf, 65kb]		1.1.2009	13.8.2009
	Accounting and Disclosures for Trust Funds [.pdf 561kb]		1.1.2023	17.11.2022
4	Related Party Disclosures [.pdf, 28kb]		1.1.2011	3.5.2011
	Related Party Disclosures [.pdf, 561kb]		1.1.2011	2.8.2019
5	Reporting of CPF Contributions and Key Management Personnel Compensation [.pdf, 63kb]		1.1.2013	1.7.2013
	Reporting of CPF Contributions and Key Management Personnel Compensation [.pdf 548kb]		1.1.2013	17.11.2022
6	Disclosures on Management Entities [.pdf, 17kb]		1.7.2014	28.5.2014
7	Accounting for Sponsorship Received [.pdf, 72kb]		1.1.2018	10.3.2016
8	Illustration on Capitalisation of Borrowing Costs [.pdf, 515kb]		1.1.2020	2.8.2019
9	Accounting for Depreciation of Statutory Board-Owned Assets Situated on Land Allocated under Tenancy Agreements Governed by State Land Rules [.pdf, 523kb]		1.4.2021	26.03.2021
10	Accounting for Capital Assets Funded Using Statutory Boards' Reserves on Behalf of the Government [.pdf, 545kb]		1.4.2021	26.03.2021
11	Accounting for Grants Administered by Statutory Boards [.pdf 561kb]		1.1.2023	18.5.2022

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