Current

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No.	Titles	Accompany documents*	Effective Date	Last Update
1	Accounting and Disclosure for Funds, Grants, Accumulated Surplus and Reserves		1.1.2003	5.3.2008
	Accounting and Disclosure for Funds, Grants, Accumulated Surplus and Reserves		1.1.2009	13.8.2009
	Accounting and Disclosure for Funds, Grants, Accumulated Surplus and Reserves	IE	1.1.2019	20.6.2018
	Accounting and Disclosure for Funds, Grants, Contributions to Consolidated Fund, Accumulated Surplus and Reserves	IE	1.1.2027	12.3.2026
3	Accounting and Disclosures for Trust Funds		1.1.2009	13.8.2009
	Accounting and Disclosures for Trust Funds		1.1.2023	17.11.2022
4	Related Party Disclosures		1.1.2011	3.5.2011
	Related Party Disclosures		1.1.2011	2.8.2019
5	Reporting of CPF Contributions and Key Management Personnel Compensation		1.1.2013	1.7.2013
	Reporting of CPF Contributions and Key Management Personnel Compensation		1.1.2013	17.11.2022
6	Disclosures on Management Entities		1.7.2014	28.5.2014
7	Accounting for Sponsorship Received		1.1.2018	10.3.2016
8	Illustration on Capitalisation of Borrowing Costs		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		1.4.2021	26.03.2021
10	Accounting for Capital Assets Funded Using Statutory Boards' Reserves on Behalf of the Government		1.4.2021	26.03.2021
11	Accounting for Grants Administered by Statutory Boards		1.1.2023	18.5.2022
12	Accounting for Heritage Assets		1.1.2026	25.11.2024

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