IAS 32 – Financial Instruments: Presentation ( summary with examples )
Objective IAS 32 establishes principles for presenting financial instruments as liabilities or equity and for offsetting financial assets and financial
Continue reading IAS 33 – Earnings Per Share (EPS) ( summary with examples )
Objective IAS 33 prescribes principles for determining and presenting earnings per share (EPS), to improve comparability between different entities in
Continue reading IAS 34 – Interim Financial Reporting ( summary with examples )
Objective IAS 34 prescribes the minimum content of an interim financial report and the principles for recognition and measurement in
Continue reading IAS 36 – Impairment of Assets ( summary with examples )
Objective IAS 36 ensures that assets are not carried at more than their recoverable amount.If an asset’s carrying amount exceeds
Continue reading IAS 37 – Provisions, Contingent Liabilities and Contingent Assets ( summary with examples )
Objective IAS 37 ensures that appropriate recognition criteria and measurement bases are applied to provisions, contingent liabilities, and contingent assets,
Continue reading IAS 41 – Agriculture ( summary with examples )
Objective IAS 41 prescribes the accounting treatment for: Biological assets (living animals and plants), and Agricultural produce (harvested product from
Continue reading IAS 40 – Investment Property: Overview ( summary with examples )
Objective IAS 40 prescribes the accounting treatment and disclosure for investment property — property held to earn rentals or for
Continue reading IAS 38 — Intangible Assets ( Summary with examples )
Objective IAS 38 prescribes the accounting treatment for intangible assets, including their recognition, measurement, amortization, and impairment, ensuring financial statements
Continue reading IAS 20 – Accounting for Government Grants and Disclosure of Government Assistance ( Summary with examples )
Objective IAS 20 prescribes the accounting and disclosure requirements for government grants and other forms of government assistance to ensure
Continue reading 2020-ការលើកទឹកចិត្តពន្ធដារចំពោះគ្រឹះស្ថានសិក្សា
Please download tax file or read online of Tax Law ,Circular, Sub Decree,Prakas or Tax Notification below: Download ការលើកទឹកចិត្តពន្ធដារចំពោះគ្រឹះស្ថានសិក្សា
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