Below are summary of lessons for P2 Corporate Reporting:

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• Which entities should use IFRS for SMEs | What is an SME ?
• Sample Consolidated statement of financial position
• Realized or Unrealized gain (loss) for Taxation of foreign-currency transaction
• Principles of The consolidated Statement of Profit or Loss
• Non-Current Assets
• Intangible Asset
• IFRS 5 – Non-Current Assets Held For Sale and Discontinued Operations
• IFRS | IAS not be relevant for SME financial statements
• IAS 36-Impairment of Asset
• IAS 2 Inventory ( F3)
• IAS 2 Inventory
• IAS 12 Income Tax
• Financial Instruments
• Deferred Tax Asset & Deferred Tax Liability
• Accounting Differences between Public Accountability Company & SME (Small and Medium Entity)
• 2018-Obligation in Accounting and Auditing for Enterprises & CIFRS for SME and Full CIFRS for Cambodia​​ (download File or read online)