List of Cambodian International Financial Reporting Standards for small and medium-sized entities (CIFRS for SMEs)
- Small and Medium-Sized Entities
- Concepts and Pervasive Principles
- Financial Statement Presentation
- Statement of Financial Position
- Statement of Comprehensive Income and Income Statement
- Statement of Changes in Equity and Statement of Income And retained Earnings
- Statement of Cash Flows
- Notes to the Financial Statements
- Consolidated and Separate Financial Statements
- Accounting Policies, Estimate Financial Statements
- Basic Financial Instruments
- Other Financial Instrument Issue
- Inventories
- Investments in Associates
- Investments in Joint Ventures
- Investments Property
- Property, Plant and Equipment
- Intangible Assets other than Goodwill
- Business Combinations and Goodwill
- Leases
- Provisions and Contingencies
- Liabilities and Equity
- Revenue
- Government Grants
- Borrowing Costs
- Share-Based Payment
- Impairment of Assets
- Employee Benefits
- Income Tax
- Foreign Currency Translation
- Hyperinflation
- Events after the end of the Reporting Period
- Related Party Disclosures
- Specialised Activities
- Transition to the IFRS for SMEs