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A Lesson Summary-Minimum Tax

Phnom Penh HR January 16, 2017 Minimum Tax

Minimum Tax ( MT) The Minimum Tax is a separate and distinct tax from the tax on profit(income)/ TOI. This

Prepayment of Profit Tax

Phnom Penh HR January 16, 2017 Prepayment of Profit Tax

An enterprise liable to the tax on profit according to the real regime system of taxation including a qualified investment

Tax on Profit

Phnom Penh HR January 16, 2017 Tax on Profit

The Tax on Profit is the debt of a resident taxpayer on income from Cambodian sources and from foreign

Sample Consolidated statement of financial position

Phnom Penh HR January 16, 2017 F7, IAS 27 Separate Financial Statements, IFRS 10 Consolidated Financial Statements, P2

Question : On 1 April 2015, Para acquired 70% of Sunna’s equity shares paying $205,800. The summarized statements of financial

Practical Audit on Inventory

Phnom Penh HR December 30, 2016 Basic Auditing, F8, Internal Auditing

PRACTICAL INTERNAL AUDIT ON INVENTORIES Learning Objectives I.INTRODUCTION II. COST OF INVENTORIES III. METHODS OF CALCULATING THE COST OF INVENTORY

Practical Audit on Tangible Fixed Asset

Phnom Penh HR December 30, 2016 Basic Auditing, FAU, Internal Auditing

PRACTICAL AUDIT ON TANGIBLE FIXED ASSETS Learning Objectives I.INTRODUCTION II.TRANSACTIONS AND ACCOUNT BALANCE ASSERTION AND AUDIT PROCEDURE III. FIXED ASSET

Audit on Cash and Bank

Phnom Penh HR December 30, 2016 Basic Auditing, Internal Auditing

I.INTRODUCTION In practice, cash in Company is the most important asset among other assets and liabilities, so company should have

Practical Internal Audit Questions

Phnom Penh HR December 30, 2016 Internal Auditing

Question 1 Audit Procedures are carried out by the auditor in order to generate audit evidence. There are a number

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