IAS 20 ACCOUNTING FOR GOVERNMENT GRANTS AND DISCLOSURE OF GOVERNMENT ASSISTANCE (F7)
IAS 20 ACCOUNTING FOR GOVERNMENT GRANTS AND DISCLOSURE OF GOVERNMENT ASSISTANCE : Question: A company receives a 20% grant towards
Continue reading IAS 11 Construction Construct (F7)
IAS 11 Construction Construct Question: Answer : Note: – Gross amount due from customers is asset. – work certified given
Continue reading A Lesson Summary-Property Tax
Property Tax at Cambodia The purpose of this law is to rationalize the use of land and to benefit the
Continue reading A Lesson Summary-Public Lighting Tax (PLT)
The Public Lighting Tax is an indirect tax with the rate of 3% to be imposed on all alcoholic drinks
Continue reading Tax on Means of Transportation
Tax on Means of Transportation This tax shall be imposed on all vehicles and means of transportation. The tax rate
Continue reading Slaughter Tax
The Slaughter Tax is collected on all economic components when killing cow, buffalo and pig The Slaughter Tax is collected
Continue reading A Lesson Summary-Unused Land Tax
Unused Land Tax The Unused Land Tax is levied on a non-constructed land and the abandon constructed land which are
Continue reading Registration Tax
Registration Tax Registration Tax also referred to as seal tax or stamp duty is a tax imposed on the transfer
Continue reading A Lesson Summary-Cambodia Patent Tax
Cambodia Patent Tax The Patent Tax is applied on total annual turnover and is paid by the end of March
Continue reading Stamp Tax
Stamp Tax is levied on administration documents, court documents, non-court document and panos/posters. The royal government shall determine the scope
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