This Cambodian Accounting Standard ("CAS 30") sets out the requirements for recognition,
measurement, presentation and disclosure in the financial statements of a bank or other
financial institution. It is a requirement of Cambodian Law that financial statements for all
Accounting Entities (as defined by the Law), including banks and other financial institutions,
are to be prepared in accordance with International Accounting Standards. Therefore, this
CAS 30 includes all the relevant paragraphs from the equivalent International Accounting
Standard ("IAS 30"). This Standard has been expanded to include background material and
implementation guidance for Cambodia.