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a list of CIFRS for SMEs

List of Cambodian International Financial Reporting Standards for small and medium-sized entities (CIFRS for SMEs)


  1. Small and Medium-Sized Entities
  2. Concepts and Pervasive Principles
  3. Financial Statement Presentation
  4. Statement of Financial Position
  5. Statement of Comprehensive Income and Income Statement
  6. Statement of Changes in Equity and Statement of Income And retained Earnings
  7. Statement of Cash Flows
  8. Notes to the Financial Statements
  9. Consolidated and Separate Financial Statements
  10. Accounting Policies, Estimate Financial Statements
  11. Basic Financial Instruments
  12. Other Financial Instrument Issue
  13. Inventories
  14. Investments in Associates
  15. Investments in Joint Ventures
  16. Investments Property
  17. Property, Plant and Equipment
  18. Intangible Assets other than Goodwill
  19. Business Combinations and Goodwill
  20. Leases
  21. Provisions and Contingencies
  22. Liabilities and Equity
  23. Revenue
  24. Government Grants
  25. Borrowing Costs
  26. Share-Based Payment
  27. Impairment of Assets
  28. Employee Benefits
  29. Income Tax
  30. Foreign Currency Translation
  31. Hyperinflation
  32. Events after the end of the Reporting Period
  33. Related Party Disclosures
  34. Specialised Activities
  35. Transition to the IFRS for SMEs

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