CAS 30 is the only industry-specify Cambodian Accounting Standard produced to date. The
business characteristics of banks are sufficiently different from other enterprises to warrant a
separate Standard tailored to their needs. The Standard is aimed at disclosure of consistent
and reliable information about the general financial health of banks, in particular their
solvency and liquidity and the relative degree of risk that attaches to their different lines of
business. It also deals with recognition, measurement and presentation issues.