វគ្គនេះបណ្តុះបណ្តាលដោយផ្ទាល់ពី លោក យ៉ាន់ ណាង (Yan Nang) ជាអ្នកមានបទពិសោធន៍ការងារជាង ១០ ឆ្នាំនិងបានបញ្ចប់ ACCA (អ្នកដែលអាចប្រលងជាប់ ៤ មុខវិជ្ជាក្នុងពេលតែម្តងលំដាប់ផុតលេខ), MBA/BBA (សិស្សពូកែ) ,Tax Agent (លំដាប់ពិន្ទុខ្ពស់)
ក្រុមហ៊ុន Phnom Penh HR នឹងធ្វើការបណ្តុះបណ្តាលទាក់ទងនឹងការរៀបចំរបាយការណ៍ហិរញ្ញវត្ថុរួមនិងរបាយការណ៍លំហូរសាច់ប្រាក់ទាំងទ្រឹស្តីនិងការអនុវត្តជាក់ស្តែងតាម Online ដូចខាងក្រោម៖
- How to Prepare Consolidated Income Statement
- How to Prepare Consolidated Balance Sheet
- How to Prepare Consolidated Statement of Cash Flow
- IAS 7-របាយការណ៍លំហូរសាច់ប្រាក់ ( IAS 7-Statement of Cash Flow )
- IAS 21-ឥទ្ធិពលនៃការប្រែប្រួលអត្រាប្តូររូបិយប័ណ្ណបរទេស (IAS 21-The Effects of Changes in Foreign Exchange Rates)
- IAS 27 : របាយការណ៍ហិរញ្ញវត្ថុដោយឡែក (IAS 27-Separate Financial Statements)
- IAS 28-គណនេយ្យសម្រាប់ការវិនិយោគនៅក្នុងញាតិសម្ពន្ធ័និងក្រុមហ៊ុនរួមទុន (IAS 28-Investments in Associates and Joint Ventures )
- IAS 29-ការរាយការណ៍ទាក់ទងនឹងហិរញ្ញវត្ថុ នៅក្នុងសេដ្ឋកិច្ចមានអតិផរណាហួសហេតុ (IAS 29-Financial Reporting in Hyperinflationary Economies )
- IFRS 3-ការរួមបញ្ចូលគ្នានៃអាជីវកម្ម (FRS 3-Business Combinations )
- IFRS 10 – របាយការណ៍ហិរញ្ញវត្ថុរួម (IFRS 10-Consolidated Financial Statements )
- IFRS 11-កិច្ចព្រមព្រៀងរួម ( IFRS 11-Joint Arrangements )
- IFRS 12-ការលាតត្រដាងព័ត៌មាននៃភាគកម្មនៅក្នុងអង្គភាពដ៏ទៃ (IFRS 12-Disclosure of Interest in Other Entities )
- You will understand more about:
- Positive Goodwill
- Negative Goodwill
- Non Controlling Interest (NCI)
- Fair Value Method for NCI
- Proportionate share of net assets method for NCI
- What is Parent
- What is Subsidiary
- Fair Value Adjustments for PPE, contingent liability
- Intra-Company Balance (Account Receivable and Account Payable)
- Intra-group trading transactions
- Adjustment for Cash in transit
- Adjustment for Inventory in transit
- Unrealised Profit of Inventory for Subsidiary as seller
- Unrealised profit for Inventory for Parent as seller
- Intra-group profit on transfers of non-current assets for Subsidiary as seller
- Intra-group profit on transfers of non-current assets for Parent as seller
- Consideration (cash payment, Share for share exchange, Deferred cash consideration, Contingent consideration)
- Mid-year acquisitions
- Uniform accounting policies
- Non-consolidation
- Group disposals
- Group Statement of financial position – ‘Investment in associate’
- Group Statement of profit or loss – ‘Share of profit of associate’…
Curriculum
- 10 Sections
- 100 Lessons
- 52 Weeks
Expand all sectionsCollapse all sections
- You can Download Lesson & Note or Ask Question15
- 1.1Download Lesson Summary, Question & Note
- 1.2Consolidated Financial Statements-Part 1
- 1.3Consolidated Financial Statements-Part 2
- 1.4Consolidated Financial Statements-Part 3
- 1.5Consolidated Financial Statements-Part 4
- 1.6Consolidated Financial Statements-Part 5
- 1.7Consolidated Financial Statements-Part 6
- 1.8Consolidated Financial Statements-Part 7
- 1.9Consolidated Financial Statements-Part 8
- 1.10Consolidated Financial Statements-Part 9
- 1.11Consolidated Financial Statements-Part 10
- 1.12Consolidated Financial Statements-Part 11
- 1.13Consolidated Financial Statements-Part 12
- 1.14Consolidated Financial Statements-Part 13
- 1.15Statement of Cash Flow
- IAS 7-Statement of Cash Flow29
- 2.2Download Lesson Summary & Note
- 2.3IAS 7-Statement of Cash Flow
- 2.4Example 1 – Statement of cash flows
- 2.5Example-2
- 2.6Example-3
- 2.7Example-4
- 2.8Example-5
- 2.9Example-6
- 2.10Example-7
- 2.11Example-8
- 2.12Example-9
- 2.13Example-10
- 2.14Example-11
- 2.15Example-12
- 2.16Example-13
- 2.17Example-14
- 2.18Example-15
- 2.19Example-16
- 2.20Example-17
- 2.21Example-18
- 2.22Example-19
- 2.23Example-20
- 2.24Example-21
- 2.25Example-22
- 2.26Eample-23 Calculate the net cash flow from operating activities using the direct and indirect method
- 2.27Example-24 Calculate cash generated from operations using the indirect method
- 2.28Example-25 Calculate the net cash flow from operating activities using the direct method
- 2.29Example-26 Prepare statement of cash flow
- 2.30Example-27 Prepare statement of cash flow
- IAS 21-The Effects of Changes in Foreign Exchange Rates8
- IAS 27-Separate Financial Statements1
- IAS 28-Investments in Associates and Joint Ventures5
- IAS 29-Financial Reporting in Hyperinflationary Economies1
- FRS 3-Business Combinations2
- IFRS 10-Consolidated Financial Statements30
- 8.2IFRS 10-Consolidated Financial Statements
- 8.3Example-1
- 8.4Example-2
- 8.5Example-3
- 8.6Example-4
- 8.7Example-5
- 8.8Example-6
- 8.9Example-7
- 8.10Example-8
- 8.11Example-9
- 8.12Example-10
- 8.13Example-11
- 8.14Example-12
- 8.15Example-13
- 8.16Example-14
- 8.17Example-15
- 8.18Example-16
- 8.19Example-17
- 8.20Example-18
- 8.21Example-19
- 8.22Example-20
- 8.23Example-21
- 8.24Example-22
- 8.25Example-23
- 8.26Example-24
- 8.27Example-25
- 8.28Example-26
- 8.29Example-27
- 8.30Example-28 Fair value adjustments
- 8.31Example-29
- IFRS 11-Joint Arrangements8
- 9.2IFRS 11-Joint Arrangements
- 9.3Example: Assessment of joint control #1
- 9.4Example: Assessment of joint control #2
- 9.5Example: Assessment of joint control #3
- 9.6Example: Implicit joint control
- 9.7Example: Accounting for a joint operation that is a shared service centre
- 9.8Example: Acquisition of interest in a joint operation
- 9.9Example: Contribution of assets to a joint operation
- IFRS 12-Disclosure of Interest in Other Entities1