Find Job or Recruit Staff: 093 682 682 | 078 868 848 | info@pp-hr.com | Recruitment Service

a list of full CIFRS and CIAS

Full Cambodian International Financial Reporting Standards (CIFRs)-Updated 2018 ( 17 CIFRs):

  1. CIFRS 1 First-time Adoption of Cambodian International Financial Reporting Standards
  2. CIFRS 2 Share-Based Payment
  3. CIFRS 3 Business Combinations
  4. CIFRS 4 Insurance Contracts
  5. CIFRS 5 Non-Current Assets Held For Sale and Discounted Operations
  6. CIFRS 6 Exploration for and Evaluation of Mineral Resources
  7. CIFRS 7 Financial Instruments : Disclosure
  8. CIFRS 8 Operating Segments
  9. CIFRS 9 Financial Instruments (2018)
  10. CIFRS 10 Consolidated Financial Statements
  11. CIFRS 11 Joint Arrangements
  12. CIFRS 12 Disclosure of Interests in Other Entities
  13. CIFRS 13 Fair Value Measurement
  14. CIFRS 14 Regulatory Deferral Accounts
  15. CIFRS 15 Revenue from Contracts with Customers (2018)
  16. CIFRS 16 Leases (2019)
  17. CIFRS 17 Insurance Contracts (2021)

Cambodian International Accounting Standards (CIASs)-Updated 2018 ( 26 CIASs)

  1. CIAS 1 Presentation of Financial statement
  2. CIAS 2 Inventories
  3. CIAS 7 Statement of Cash Flows
  4. CIAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
  5. CIAS 10 Events after the Reporting Period
  6. CIAS 11 Construction Contracts ( deleted) 
  7. CIAS 12 Income Taxes
  8. CIAS 16 Property, Plant and Equipment
  9. CIAS 17 Leases
  10. CIAS 18 Revenue ( deleted) 
  11. CIAS 19 Employee Benefits
  12. CIAS 20 Accounting for Government Grants and Disclosure of Government Assistance
  13. CIAS 21 The Effects of Changes in Foreign Exchange Rates
  14. CIAS 23 Borrowing Costs
  15. CIAS 24 Related Party Disclosure
  16. CIAS 26 Accounting and Reporting by Retirement Benefit Plans
  17. CIAS 27 Separate Financial Statement
  18. CIAS 28 Investments in Associates and Joint Ventures
  19. CIAS 29 Financial Reporting in Hyperinflationary Economics
  20. CIAS 32 Financial Instruments: Presentation
  21. CIAS 33 Earnings per Share
  22. CIAS 34 Interim Financial Reporting
  23. CIAS 36 Impairment of Assets
  24. CIAS 37 Provisions, Contingent Liabilities and Contingent Assets
  25. CIAS 38 Intangible Assets
  26. CIAS 39 Financial Instruments: Recognition and Measurement (deleted) 
  27. CIAS 37 Provisions, Contingent Liabilities and Contingent Assets
  28. CIAS 40 Investment Property
  29. CIAS 41 Agriculture

Find Jobs Here !

SHARE