P2

2018-Obligation in Accounting and Auditing for Enterprises & CIFRS for SME and Full CIFRS for Cambodia (download File or read online)

Phnom Penh HR December 25, 2018 Books-Accounting, Books-Auditing, F7, IFRS for SME, P2

Obligation in Accounting and Auditing for Enterprises & CIFRS for SME and Full CIFRS for Cambodia (download File or read

Principles of The consolidated Statement of Profit or Loss

Phnom Penh HR May 12, 2018 F3, F7, P2

Principles of The consolidated Statement of Profit or Loss ( Income Statement) PRINCIPLES OF THE CONSOLIDATED STATEMENT OF PROFIT OR

IAS 12 Income Tax

Phnom Penh HR May 11, 2018 F7, IAS 12 Income Taxes, P2

IAS 12 Income Tax Income Tax IAS 12 income taxes states that there are two elements of tax that will

Financial Instruments

Phnom Penh HR May 11, 2018 F7, IAS 32 Financial Instruments: Presentation, IAS 39 Financial Instruments: Recognition and Measurement, IFRS 7 Financial Instruments: Disclosures, IFRS 9 Financial Instrument, P2

Financial Instruments Financial instrument A financial instrument is any contract that gives rise to a financial asset of one entity

IAS 36-Impairment of Asset

Phnom Penh HR May 11, 2018 F7, IAS 36 Impairment of Assets, P2

IAS 36-Impairment of Asset IAS 36 applied to all assets other than -Inventory (IAS2) -Construction contracts (IAS11) -Deferred tax assets

IFRS 5 – Non-Current Assets Held For Sale and Discontinued Operations

Phnom Penh HR May 11, 2018 F7, IFRS 5 Non-current Assets Held for Sale and Discontinued Operations, P2

IFRS 5 – Non-Current Assets Held For Sale and Discontinued Operations Non-Current Assets Held For Sale Classification as Non-Current Assets Held

Intangible Asset

Phnom Penh HR May 11, 2018 F7, IAS 38 Intangible Assets, IFRS 3 Business Combinations, P2

Intangible Asset IAS 38 Intangible Assets Definition An intangible asset is an identifiable non-monetary asset without physical substance. Intangible assets

Non-Current Assets

Phnom Penh HR May 11, 2018 F7, IAS 16 Property, Plant and Equipment, IAS 20 Accounting for Government Grants and Disclosure of Government Assistance, IAS 23 Borrowing Costs, IAS 40 Investment Property, P2

Non-current assets | Long Term Assets | Fixed Assets Learning Objectives 1. IAS 16 Property, plant and equipment 2. IAS

Realized or Unrealized gain (loss) for Taxation of foreign-currency transaction

Phnom Penh HR January 26, 2018 IAS 21 The Effects of Changes in Foreign Exchange Rates, Other Taxes, P2

Realized or Unrealized gain (loss) of Taxation for foreign-currency transaction After you read this article, you will understand about Realized

Which entities should use IFRS for SMEs | What is an SME ?

Phnom Penh HR July 11, 2017 IFRS for SME, P2, Practical Accounting

Which entities should use IFRS for SMEs | What is an SME ? Note: Public Accountability Companies use full IFRS

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