Handbook Master Contents

Volume Three

Statements of Recommended Accounting Practice (RAP)

No.	Title	Effective Date (Annual periods beginning on or after)	Last Update
RAP 6	Accounting and Reporting by Charities	1.1.06	Jun 06
RAP 7	Reporting Framework for Unit Trusts	1.1.05	Feb 07
RAP 8	Foreign Income Not Remitted to Singapore	-	Nov 04
RAP 9	(Withdrawn)	-	-
RAP 10	FRS 103 Business Combinations  - Clarification of transitional provisions	-	Dec 04
RAP 11	Pre-Completion Contracts For The Sale Of Development Property	-	Oct 05
RAP 12	Merger Accounting for Common Control Combinations for financial statements prepared under Part IX of the Fifth Schedule to the Securities and Futures (Offers of Investments) (Shares and Debentures) Regulations 2005	-	Dec 06