Full Cambodian International Financial Reporting Standards (CIFRs)-Updated 2018 ( 17 CIFRs):
- CIFRS 1 First-time Adoption of Cambodian International Financial Reporting Standards
- CIFRS 2 Share-Based Payment
- CIFRS 3 Business Combinations
- CIFRS 4 Insurance Contracts
- CIFRS 5 Non-Current Assets Held For Sale and Discounted Operations
- CIFRS 6 Exploration for and Evaluation of Mineral Resources
- CIFRS 7 Financial Instruments : Disclosure
- CIFRS 8 Operating Segments
- CIFRS 9 Financial Instruments (2018)
- CIFRS 10 Consolidated Financial Statements
- CIFRS 11 Joint Arrangements
- CIFRS 12 Disclosure of Interests in Other Entities
- CIFRS 13 Fair Value Measurement
- CIFRS 14 Regulatory Deferral Accounts
- CIFRS 15 Revenue from Contracts with Customers (2018)
- CIFRS 16 Leases (2019)
- CIFRS 17 Insurance Contracts (2021)
Cambodian International Accounting Standards (CIASs)-Updated 2018 ( 26 CIASs)
- CIAS 1 Presentation of Financial statement
- CIAS 2 Inventories
- CIAS 7 Statement of Cash Flows
- CIAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
- CIAS 10 Events after the Reporting Period
- CIAS 11 Construction Contracts ( deleted)
- CIAS 12 Income Taxes
- CIAS 16 Property, Plant and Equipment
- CIAS 17 Leases
- CIAS 18 Revenue ( deleted)
- CIAS 19 Employee Benefits
- CIAS 20 Accounting for Government Grants and Disclosure of Government Assistance
- CIAS 21 The Effects of Changes in Foreign Exchange Rates
- CIAS 23 Borrowing Costs
- CIAS 24 Related Party Disclosure
- CIAS 26 Accounting and Reporting by Retirement Benefit Plans
- CIAS 27 Separate Financial Statement
- CIAS 28 Investments in Associates and Joint Ventures
- CIAS 29 Financial Reporting in Hyperinflationary Economics
- CIAS 32 Financial Instruments: Presentation
- CIAS 33 Earnings per Share
- CIAS 34 Interim Financial Reporting
- CIAS 36 Impairment of Assets
- CIAS 37 Provisions, Contingent Liabilities and Contingent Assets
- CIAS 38 Intangible Assets
- CIAS 39 Financial Instruments: Recognition and Measurement (deleted)
- CIAS 37 Provisions, Contingent Liabilities and Contingent Assets
- CIAS 40 Investment Property
- CIAS 41 Agriculture