Background
The Accounting and Auditing Regulator (ACAR) issues accounting standards and guidance for public sector financial reporting in Cambodia. Investment property accounting addresses recognition, measurement, and disclosure for land and buildings held to generate rental income or capital appreciation within public financial statements.
Development of accounting guidelines for state-held assets typically involves coordination between ACAR, the General Department of State Property and Non‑Tax Revenue, and the General Department of National Treasury because those agencies manage ownership records, asset valuation, and budgetary implications for public assets. Clear guidance on investment property supports consistent reporting of state assets across government financial statements and treasury records.
Scope of Application
The draft Guideline on Investment Property under discussion is intended to apply to accounting treatment of investment property in public-sector financial reporting and state asset registers. Relevant state agencies participating in consultations include the General Department of State Property and Non-Tax Revenue and technical divisions of the General Department of National Treasury.
Key Provisions or Decisions
On 2 June 2026 at 09:00 AM, with permission from H.E. Bou Tharin, Director General of ACAR, Mrs Eng Roathchhorda, Deputy Head of the Public Accounting Standard Office, joined an online Zoom meeting to discuss the draft guideline. Representatives from the General Department of State Property and Non‑Tax Revenue and technical units of the General Department of National Treasury participated in the online consultation.
Implications for Investors, Businesses, or Compliance
Standardized guidance on accounting for investment property in the public sector would affect how state-owned land and buildings are recorded, valued, and disclosed in official financial reports. If adopted, the guideline could improve comparability of public financial statements and provide clearer information for fiscal planning, asset management, and any reporting requirements tied to state-owned investment property.
Official Source
Original post published by the Accounting and Auditing Regulator on its official Facebook page: https://www.facebook.com/acarcambodia/posts/pfbid0tLQivKpxRxrEtSre3ev6BWPPTSH1UgXjxitouuG2cyp14X1nC6idjYvqASCBbB6gl
