រៀនផ្ទាល់តាម Online ៖ Important Accounting Standards for SMEs , Accounting Policy & Procedure  (ស្តង់ដារគណនេយ្យមូលដ្ឋានសម្រាប់សហគ្រាសធុនតូចនិងមធ្យម រួមទាំង គោលនយោបាយគណនេយ្យ និង នីតិវិធី ) 👉 រៀនតែ ១ ថ្ងៃ វគ្គថ្មីចូលរៀនថ្ងៃពុធទី 01/07/2026 ពីម៉ោង 8 AM to 12 PM និង 1:30 PM to 5:30 PM

វគ្គនេះបណ្តុះបណ្តាលដោយផ្ទាល់ពី លោក យ៉ាន់ ណាង (Yan Nang) ជាអ្នកមានបទពិសោធន៍ការងារជាង ១៥ ឆ្នាំនិងបានបញ្ចប់ ACCA​ (អ្នកដែលអាចប្រលងជាប់ ៤ មុខវិជ្ជាក្នុងពេលតែម្តងលំដាប់ផុតលេខ), MBA/BBA (សិស្សពូកែ) ,Tax Agent (លំដាប់ពិន្ទុខ្ពស់)​

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ក្រុមហ៊ុន Phnom Penh HR នឹងធ្វើការបណ្តុះបណ្តាលទាក់ទងនឹង Important Accounting Standard for SMEs , Accounting Policy & Procedure ទាំងទ្រឹស្តីនិងការអនុវត្តជាក់ស្តែងតាមរយៈ Online ចំនុចសំខាន់ដែលត្រូវសិក្សារួមមាន៖

I. Statement of Financial Position (Section 4- របាយការណ៍ស្ថានភាពហិរញ្ញវត្ថុ)

• Present statement of  financial position at a specific date
• Content and format for statement of  financial position
• Shows:
  • Assets
  • Liabilities
  • Equity
• Based on the accounting equation: Assets=Liabilities + Equity

• Assets and liabilities are classified into:
  • Current
  • Non-current
• Helps users assess liquidity, solvency, and financial stability

II. Statement of Comprehensive Income and Income Statement (Section 5- របាយការណ៍ចំណូលពេញលេញ និង របាយការណ៍លទ្ធផល)

• Presents financial performance for a reporting period
• Content and format for Statement of Comprehensive Income and Income Statement
• Income Statement shows profit or loss
• Statement of Comprehensive Income includes:
  • Profit or loss
  • Other comprehensive income (OCI)
• Main components include:
  • Revenue
  • Cost of sales
  • Gross profit
  • Operating expenses
  • Finance costs
  • Tax expense
  • Profit after tax
• Helps evaluate profitability and operating performance

III. Statement of Changes in Equity and Statement of Income and Retained Earnings (Section 6- របាយការណ៍បម្រែបម្រួលមូលធន និង របាយការណ៍ចំណូលនិងចំណេញរក្សាទុក)

• Shows changes in owners’ equity during the period
• Content and format for Statement of Changes in Equity and Statement of Income and Retained Earnings
• Includes changes from:
  • Profit or loss
  • Dividends
  • Share issues
  • Reserves
• Retained earnings increase from profits and decrease from dividends
• SMEs may present a Statement of Income and Retained Earnings instead of a full Statement of Changes in Equity when changes are limited

IV. Statement of Cash Flows ( Section 7- របាយការណ៍លំហូរសាច់ប្រាក់ )

• Reports cash inflows and outflows during the period
• Content and format for Statement of Cash Flows
• Divided into:
  • Operating activities
  • Investing activities
  • Financing activities
• Helps assess liquidity and cash management
• Can be prepared using:
  • Direct method
  • Indirect method

V. Notes to the Financial Statements ( Section 8- កំណត់សម្គាល់លើរបាយការណ៍ហិរញ្ញវត្ថុ)

• Provide additional explanations and details supporting the financial statements
• Include:
  • Accounting policies
  • Breakdown of balances
  • Judgments and estimates
  • Risks and commitments
• Essential for understanding the financial statements properly

VI. Accounting Policies, Estimates and Errors (Section 10- គោលនយោបាយគណនេយ្យ ការប៉ាន់ស្មាន និង កំហុសឆ្គង)

• Accounting policies are the principles and methods used in preparing financial statements
• Accounting estimates involve judgments, such as:
  • Useful life of assets
  • Allowance for doubtful debts
• Errors may result from omissions or mistakes
• Changes in accounting policies are usually applied retrospectively
• Changes in estimates are applied prospectively
• Material prior-period errors must be corrected retrospectively

VII. Inventories (Section 13- សន្និធិ)

• Inventories include:
  • Raw materials
  • Work in progress
  • Finished goods
• Inventories Measured at the lower of cost and net realizable value (NRV)
• Cost of Inventory
• Cost formulas allowed:
  • FIFO
  • Weighted average
• LIFO is not permitted under IFRS for SMEs

VIII. Property, Plant and Equipment / PPE (Section 17-ទ្រព្យ រោងចក្រ និង បរិក្ខារ)

• Tangible assets used in business operations for more than one period
• Examples:
  • Land
  • Buildings
  • Machinery
  • Vehicles
• Initially measured at cost
• Cost of PPE
• Subsequently measured using:
  • Cost model
  • Revaluation model (if permitted)
• Depreciation is recognized over the useful life of the asset

IX. Intangible Assets Other Than Goodwill (Section 18-ទ្រព្យសកម្មអរូបីដែលមិនមែនជាកេរ្តិ៍ឈ្មោះអាជីវកម្ម)

• Non-physical identifiable assets
• Cost of Intangible Assets
• Examples:
  • Software
  • Licenses
  • Patents
  • Copyrights
• Recognized when future economic benefits are probable
• Measured initially at cost
• Amortized over useful life
• Research costs are normally expensed immediately

X. Revenue from Contracts with Customers (Section 23-ចំណូលពីកិច្ចសន្យាជាមួយអតិថិជន)

• Revenue is recognized when control of goods or services transfers to customers
• Main steps include:
  1. Identify the contract
  2. Identify performance obligations
  3. Determine transaction price
  4. Allocate transaction price
  5. Recognize revenue
• Revenue may be recognized:
  • Over time
  • At a point in time

XI. Income Tax (Section 29-ពន្ធលើប្រាក់ចំណូល)

• Includes:
  • Current tax
  • Deferred tax
• Current tax is based on taxable profit for the current period
• Deferred tax arises from temporary differences
• Tax expense is recognized in profit or loss unless related to equity or OCI

XII. Events After the End of the Reporting Period (Section 32-ព្រឹត្តិការណ៍ក្រោយចុងការិយបរិច្ឆេទរាយការណ៍)

• Events occurring between the reporting date and the authorization date of financial statements
• Two types:
  • Adjusting events
  • Non-adjusting events
• Adjusting events require changes to financial statements
• Non-adjusting events require disclosure if material

XIII. Accounting Policy for Expenses (គោលនយោបាយគណនេយ្យសម្រាប់ចំណាយ)

• Expenses are recognized using the accrual basis
• Recognized when incurred, not when paid
• Expenses must be supported by proper documentation
• Common expense categories include:
  • Administrative expenses
  • Selling expenses
  • Finance costs
• Matching principle should be applied

XIV. Accounting Policy for Income (គោលនយោបាយគណនេយ្យសម្រាប់ចំណូល)

• Income is recognized when earned
• Revenue measured at fair value of consideration received
• Discounts and returns are deducted from revenue
• Interest income recognized using time proportion basis
• Income should be recognized consistently and reliably

XV. Accounting Policy for Fixed Assets (គោលនយោបាយគណនេយ្យសម្រាប់ទ្រព្យសកម្មរយៈពេលវែង)

• Fixed assets are initially recorded at cost
• Depreciation is calculated systematically over useful life
• Useful life and residual value should be reviewed regularly
• Ordinary repairs are expensed
• Major improvements may be capitalized
• Gains or losses on disposal recognized in profit or loss

XVI. Accounting Policy for Inventory (គោលនយោបាយគណនេយ្យសម្រាប់សន្និធិ)

• Inventory measured at lower of cost and NRV
• Cost includes:
  • Purchase cost
  • Conversion cost
  • Other related costs
• FIFO and weighted average commonly used
• Obsolete or damaged inventory may require write-down
• Physical inventory counts should be performed regularly

XVII. Accounting Policy for Liability (គោលនយោបាយគណនេយ្យសម្រាប់បំណុល)

• Liabilities recognized when a present obligation exists
• Classified into:
  • Current liabilities
  • Non-current liabilities
• Loans usually measured at amortized cost
• Provisions recognized when obligations are probable and measurable
• Contingent liabilities disclosed in notes if material

XVIII. Examples and Questions 

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