Skip to navigation Skip to content

Training & Consulting 👉 Accounting ,Tax , Finance , Internal Audit ដោយអ្នកមានបទពិសោធន៍ជាង ១៥ ឆ្នាំនិងបានបញ្ចប់ ACCA (អាចប្រលងជាប់ ៤ មុខវិជ្ជាក្នុងពេលតែម្តងលំដាប់ផុតលេខ),MBA (សិស្សពូកែ),Tax Agent (លំដាប់ពិន្ទុខ្ពស់)/ Telegram 093 682 682

ប្រភេទសេវាកម្ម s search

Home
Accounting
- Study Accounting Online
- Consulting & Private Training Online
Cambodia Tax
- Study Tax Online
- Consulting & Private Training Online
Financial Management
- Study Financial Management Online
- Consulting & Private Training Online
Internal Audit
- Study Internal Audit Online
- Consulting & Private Training Online
My account
Our Service
Article
- Download Cambodia Tax Laws
Contact Us
About Us
Our Activity

Home
Accounting
- Study Accounting Online
- Consulting & Private Training Online
Cambodia Tax
- Study Tax Online
- Consulting & Private Training Online
Financial Management
- Study Financial Management Online
- Consulting & Private Training Online
Internal Audit
- Study Internal Audit Online
- Consulting & Private Training Online
My account
Our Service
Article
- Download Cambodia Tax Laws
Contact Us
About Us
Our Activity

$0 0 items

ប្រភេទសេវាកម្ម s search

Home / Course / Member of IFRS / CIFRS / IAS

Home
Study Accounting Online
Member of IFRS / CIFRS / IAS

Instructor

Category

Study Accounting Online

Member of IFRS / CIFRS / IAS

52 Weeks

All levels

251 lessons

0 quizzes

180 students

Overview
Curriculum

Curriculum

22 Sections
251 Lessons
52 Weeks

Expand all sectionsCollapse all sections

Download
1
- 1.1
  Download Lesson, Question, Note
IAS 1-Presentation of Financial Statements
7
- 2.2
  IAS 1 Presentation of Financial Statements | ការបង្ហាញពីរបាយការណ៍ហិរញ្ញវត្ថុ
- 2.3
  IAS 1 , IFRS 5 – Example , format and content of statement of profit or loss and other comprehensive
- 2.4
  IAS 1 Presentation of FS, Notes to Financial Statements
- 2.5
  IAS 1-Income Statement by Nature & Function of Expense
- 2.6
  Expense classification by Nature & Function under IAS 1
- 2.7
  IAS 1 – Example ,format and content of Statement of Financial Position
- 2.8
  IAS 1 – Example , format and content of Statement of Changes in Equity
IAS 2-Inventory
22
- 3.1
  សន្និធិ IAS 2 Inventory
- 3.2
  IAS 2 Question– Inventory valuation
- 3.3
  Example 1 – Inventory cost / ថ្លៃដើមសន្និធី
- 3.4
  Inventory valuation / ការវាយតម្លៃសន្និធិ
- 3.5
  IFO Periodic Inventory System / ប្រពន្ធ័វាយតម្លៃសន្និធិចុងគ្រា
- 3.6
  ពាក្យគន្លឹះ /Key terms / definition under IAS 2 -Inventory
- 3.7
  និយមន័យសន្និធិ ( Definition of Inventories under IAS 2)
- 3.8
  ថ្លៃដើម costing for product / IAS 2-Inventory
- 3.9
  ឧទាហរណ៍សម្រាប់សន្និធិចុងគ្រា (Example for Ending Inventory, IAS 2 Inventory)
- 3.10
  អ្វីជាតម្លៃបានពីការលក់សុទ្ធ / What is Net Realisable Value (NRV)
- 3.11
  ថ្លៃដើមនិងតម្លៃលក់ទទួលបានសុទ្ធ / Example for Cost Vs Net realizable value (NRV) of Inventory
- 3.12
  ប្រភេទនៃសន្និធិ / Type of Inventory / Stock
- 3.13
  វាយតម្លៃសន្និធិតាមវិធីសាស្រ្តចូលមុន ចេញមុន/Inventory Valuation by Perpetual FIFO/First In First Out
- 3.14
  វិធីសាស្រ្តមធ្យមសម្រាប់វាយតម្លៃសន្និធិ /Inventory Valuation Method :Perpetual Weighted Average Cost
- 3.15
  វិធីសាស្រ្តមធ្យមសម្រាប់វាយតម្លៃសន្និធិ /Inventory Valuation Method : Periodic Weighted Average Cost
- 3.16
  ប្រតិបត្តិការទាក់ទងនឹងសន្និធិ / Transactions Related with Inventory /Stock
- 3.17
  កែតម្រូវសន្និធិសម្រាប់ប្រព័ន្ធវាយតម្លៃសន្និធិចុងគ្រា/ Adjust Inventory for Period Inventory System
- 3.18
  ប្រព័ន្ធវាយតម្លៃសន្និធិចុងគ្រា / Accounting Record Using Periodic Inventory System / VACHX
- 3.19
  អត្រាប្តូរប្រាក់បញ្ចូលថ្លៃដើមសន្និធិឬទេ ? Foreign Exchange Difference included cost of Inventory ?
- 3.20
  កត់ត្រាគណនេយ្យប្រើប្រព័ន្ធវាយតម្លៃសន្និធិជាប្រចាំ /Accounting Record for Perpetual Inventory System
- 3.21
  អាករលើតម្លៃបន្ថែមមិនអាចដាក់ចូលជាថ្លៃដើមទំនិញ / VAT Excluding Cost of Inventory
- 3.22
  វិធីសាស្រ្តមធ្យមសម្រាប់វាយតម្លៃសន្និធិ / Perpetual and Periodic Weighted Average Cost
IAS 8-Accounting Policies, Changes in Accounting Estimates and Errors
5
- 4.1
  គោលនយោបាយគណនេយ្យ ការផ្លាស់ប្តូរការប៉ាន់ស្មានគណនេយ្យ និងកំហុសឆ្គង IAS 8
- 4.2
  IAS 8 Question – Change of accounting policy
- 4.3
  IAS 8 Question – Error
- 4.4
  change in depreciation method / IAS 8 – change in accounting estimate ….
- 4.5
  ពាក្យគន្លឹះ /term /definition of IAS 8-Accounting Policies, Changes in Accounting Estimates & Errors
IAS 10 — Events After the Reporting Period
3
- 5.1
  Introduction : ព្រឹត្តិការណ៍បន្ទាប់ពីការិយបរិច្ឆេទរាយការណ៍ IAS 10 Events after the Reporting Period
- 5.2
  IAS 10 Events After the Reporting Period
- 5.3
  ព្រឹត្តិការណ៍បន្ទាប់ពីការិយបរិច្ឆេទរាយការណ៍ / IAS 10-Events After Reporting Period
IAS 12 Income Taxes
16
- 6.1
  ពន្ធលើប្រាក់ចំណូល IAS 12 Income Taxes
- 6.2
  ពន្ធបច្ចុប្បន្ន ពន្ធពន្យារ និងចំណាយពន្ធលើប្រាក់ចំណូល /Current tax, Deferred Tax & Income Tax Expense
- 6.3
  ពន្យល់ Temporary difference carrying amount of asset or liability and tax base / IAS 12- Income Tax
- 6.4
  IAS 12 Example – Unrealised profits on intragroup trading
- 6.5
  IAS 12 Example – Value Added Tax VAT
- 6.6
  IAS 12 Question – Tax base for liabilities
- 6.7
  IAS 12 Question – Tax base for assets
- 6.8
  IAS 12 Question – Revaluation of property, plant and equipment
- 6.9
  IAS 12 Question – Fair value adjustments on consolidation
- 6.10
  IAS 12 Question – Current tax
- 6.11
  IAS 12 Example Tax losses carried back
- 6.12
  IAS 12 Example – Undistributed profits of subsidiary
- 6.14
  IAS 12 Example – Recognition of deferred tax for revaluation
- 6.15
  IAS 12 Example – Property, plant and equipment
- 6.16
  IAS 12 Example – Development costs
- 6.17
  ពាក្យគន្លឹះ /Key terms / definition under IAS-12 Income Taxes
IAS 16-Property, Plant and Equipment
28
- 7.1
  IAS 16 Property, Plant and Equipment | ទ្រព្យ រោងចក្រ និង បរិក្ខា
- 7.2
  IAS 16 Example – Revaluation and depreciation
- 7.3
  IAS 16 Example – Revaluation decrease
- 7.4
  IAS 16 Example – Revaluation surplus
- 7.5
  IAS 16 Example – Review of useful life
- 7.6
  IAS 16 Question – Depreciation Method
- 7.7
  ពាក្យគន្លឹះ /Key terms / definition under IAS 16- Property, Plant and Equipment
- 7.8
  Example 2 : Cost of Fixed Asset exchange / ថ្លៃដើមទ្រព្យសកម្មរយៈពេលបានពីការប្តូរគ្នា
- 7.9
  Example 1 : Cost of Fixed Asset exchange / ថ្លៃដើមទ្រព្យសកម្មរយៈពេលបានពីការប្តូរគ្នា
- 7.10
  Example 3 : Cost of Fixed Asset exchange / ថ្លៃដើមទ្រព្យសកម្មរយៈពេលបានពីការប្តូរគ្នា
- 7.11
  Separate depreciation & Subsequent Expenditure for fixed asset /រំលស់ដោយឡែកពីគ្នា & ចំណាយបន្ទាប់
- 7.12
  ពន្យល់ How to Calculate New Depreciation / IAS 16
- 7.13
  និយមន័យ ទ្រព្យ រោងចក្រ និង បរិក្ខារ (Definition of IAS 16-Property, plant and equipment)
- 7.14
  ពន្យល់ The same class of asset to be revalued under IAS 16- Property, Plant and Equipment
- 7.15
  ទ្រព្យសកម្មសម្រាប់ក្រុមហ៊ុនទេសចរណ៍ /IAS 16 property plant and equipment or tangible asset for tour
- 7.16
  ការកត់ត្រាបញ្ច្រាសវិញ/ IAS 16 PPE : Reverse previous gain on revaluation under Revaluation Method
- 7.17
  នៅពេលណាជាទ្រព្យឬចំណាយ /when recognize as PPE or Expense for Machinery under IAS 16 / Tangible Asset
- 7.18
  ការបង្ហាញឈ្មោះទ្រព្យក្នុងតារាងតុល្យការ / Show & Recognize Non current asset / IAS 16, IAS 38, IAS 40
- 7.19
  ថ្លៃដើមជាបន្តសម្រាប់ទ្រព្យរូបី / Subsequent Cost of Tangible Fixed Asset / non current asset /VACIG
- 7.20
  ទ្រព្យ រោងចក្រនិងបរិក្ខារ /Property, Plant & Equipment(Fixed Asset) Initially Measured at cost/VACIG
- 7.21
  ថ្លៃដើមនៃទ្រព្យរូបី / Example for Cost of Tangible Fixed Asset / VACIG
- 7.22
  ប្រតិបត្តិការទាក់ទងនឹងទ្រព្យសកម្មរូបី / Transactions Related with Tangible Fixed Assets
- 7.23
  គណនេយ្យសម្រាប់ទ្រព្យសកម្មដែលបានរំលស់អស់/ Accounting for a fully depreciated asset
- 7.24
  កត់ត្រាបញ្ចីគណនេយ្យ(ទិនានុប្បវត្តិ)ទាក់ទងការលក់ទ្រព្យសកម្ម/Journal Entry for Fixed Asset Disposal
- 7.25
  ស្តង់ដារគណនេយ្យ PPE / Tangible Asset : Road and Bamboo Train , tour garden at Battambang, Cambodia
- 7.26
  ការទទួលស្គាល់កុំព្យូទ័រជាទ្រព្យសកម្មរយៈពេលវែង / Computer Derecognition as Fixed Asset
- 7.27
  ការផ្លាស់ប្តូរអាយុកាល&តម្លៃសំណល់ទ្រព្យ/Change in Useful life & Residual Value for Fixed Asset /VACIG
- 7.28
  Why Land No Depreciation (ហេតុអ្វីដីគ្មានរំលស់ ) ?
IAS 19-Employee Benefits
9
- 8.1
  អត្ថប្រយោជន៍របស់បុគ្គលិក IAS 19 Employee Benefits
- 8.2
  IAS 19 Question – Paid Sick leave
- 8.3
  ពន្យល់ IAS 19-Employee Benefit : Accounting for defined benefits plan
- 8.4
  IAS 19 Example ,Defined benefit obligations and current service cost
- 8.5
  IAS 19 Example, gains or loss on remeasurement through OCI and Financial statement
- 8.6
  IAS 19 Answer– Defined benefit plan and Financial statement
- 8.7
  IAS 19 Extracts for Financial Statements and Pension Plan Movement
- 8.8
  IAS 19 Distinguish between termination benefit and other benefits
- 8.9
  ពន្យល់ IAS 19- Employee Benefits : Other Long term benefits
IAS 20-Accounting for Government Grants and Disclosure of Government Assistance
5
- 9.1
  អំណោយរដ្ឋាភិបាលនិងការលាតត្រដាងជំនួយរដ្ឋាភិបាល IAS 20
- 9.2
  IAS 20 Question – Government Grant with depreciation methods
- 9.3
  IAS 20 Example – Accounting for grants related to assets
- 9.4
  ពាក្យគន្លឹះ/ Key Terms of IAS 20-Accounting for Government Grants and Disclosure of Gov Assistance
- 9.5
  អំណោយនិងជំនួយរដ្ឋាភិបាល /IAS 20-Accounting for Government Grants & Disclosure of Assistance
IAS 23-Borrowing Costs
5
- 10.1
  បន្ទុកលើប្រាក់កម្ចី IAS 23 Borrowing Costs
- 10.2
  IAS 23 Question – Borrowings are obtained generally
- 10.3
  IAS 23 Question – Borrowing for Specific Asset
- 10.4
  ពាក្យគន្លឹះ / Key terms under IAS 23-Borrowing Costs
- 10.5
  បន្ទុកលើប្រាក់កម្ចី ( IAS 23-Borrowing Cost / VACHD)
IAS 33-Earnings Per Share
9
- 11.1
  ប្រាក់ចំណេញក្នុងមួយភាគហ៊ុន IAS 33 Earnings Per Share
- 11.2
  IAS 33 Example – Earning per share with a bonus issue
- 11.3
  IAS 33 Question – Rights issue
- 11.4
  IAS 33 Question – Basic EPS
- 11.5
  IAS 33 Example – Weighted average number of shares
- 11.6
  IAS 33 Example – Theoretical ex rights value
- 11.7
  IAS 33 Example – Earning per share with a rights issue
- 11.8
  IAS 33 Example – Earning per share with a new issue
- 11.9
  ពន្យល់ IAS 33 Example – Diluted EPS (Earning Per share)
IAS 36-Impairment of Assets
10
- 12.1
  ការថយចុះតម្លៃនៃទ្រព្យសកម្ម IAS 36 Impairment of Assets
- 12.2
  IAS 36 Question – Reversal of impairment loss
- 12.3
  IAS 36 Question – Identify Cash generating unit a CGU or groups of CGU
- 12.4
  IAS 36 Example of Cash generating unit CGU
- 12.5
  IAS 36 Example – Single cash generating unit
- 12.6
  IAS 36 Example – Recoverable amount and carrying amount
- 12.7
  IAS 36 Example – Calculating an impairment loss
- 12.8
  IAS 36 Example – Allocation of impairment loss
- 12.9
  ពាក្យគន្លឹះ /Key terms under IAS 36- Impairment of Assets
- 12.10
  ការថយចុះតម្លៃនៃទ្រព្យសកម្ម / IAS 36-Impairment of Asset / VACCZ
IAS 37-Provisions, Contingent Liabilities and Contingent Assets
16
- 13.1
  IAS 37 — Provisions, Contingent Liabilities and Contingent Assets | សំវិធានធន បំណុល និងទ្រព្យយថាហេតុ
- 13.2
  IAS 37, IFRS 15 Example Onerous Contracts for compensation
- 13.3
  IAS 37 Example Onerous Contracts
- 13.4
  IAS 37 Example – Time value of money
- 13.5
  IAS 37 Question – Warranty
- 13.6
  IAS 37 Question – standard warranty
- 13.7
  IAS 37 Question – Provisions for restructuring
- 13.8
  IAS 37 Question – Possible Obligation, Present Obligation
- 13.9
  IAS 37 Question – guarantee
- 13.10
  IAS 37 Example provision, contingent liability, contingent asset, asset
- 13.11
  IAS 37 Example – Transfer of resources
- 13.12
  និយមន័យសំវិធានធន (Provisions ): IAS 37 Provisions, Contingent Liabilities & Contingent Assets
- 13.13
  ពន្យល់ IAS 37 Example difference between Provision and Contingent Liability
- 13.14
  ការធានា / Warranty under IAS 37 Provision Or IFRS 15 Revenues from contracts With customers
- 13.15
  ពន្យល់ Accrued Expense vs Account Payable / IAS 37
- 13.16
  របៀបទទួលស្គាល់សំវិធានធន / How to Recognize Provision / VACGU
IAS 38 -Intangible Assets
10
- 14.1
  IAS 38 Intangible Assets | ទ្រព្យសកម្មអរូបី
- 14.2
  IAS 38 Question – Useful life of purchased brand name
- 14.3
  IAS 38 Question – R&D
- 14.4
  IAS 38 Question – Downward revaluation of intangible asset
- 14.5
  IAS 38 Question – Developing a new production process
- 14.6
  តម្លៃនៃទ្រព្យអរូបី / IAS 38-Cost of Intangible Assets from Purchase
- 14.7
  ពន្យល់អំពីទ្រព្យអរូបី / Explain about Intangible Assets / VACCZ
- 14.8
  ការបង្ហាញឈ្មោះទ្រព្យក្នុងតារាងតុល្យការ / Show & Recognize Non current asset / IAS 16, IAS 38, IAS 40
- 14.9
  រំលស់ទ្រព្យអរូបី / Amortization and Intangible Assets with Finite life
- 14.10
  ទ្រព្យសកម្មអរូបី ប្រកាសនីយប័ត្រតក្កកម្ម (Intangible Asset -Patent)
IAS 40-Investment Property
6
- 15.1
  ទ្រព្យសម្បត្តិវិនិយោគ IAS 40 Investment Property
- 15.2
  IAS 40 Question – Investment of land
- 15.3
  IAS 40 Example – Transfer to investment property
- 15.4
  IAS 40 Example – Investment property include
- 15.5
  ស្តង់ដារគណេយ្យសម្រាប់ទ្រព្យសម្បត្តិវិនិយោគ/ IAS 40-Investment Property
- 15.6
  ការបង្ហាញឈ្មោះទ្រព្យក្នុងតារាងតុល្យការ / Show & Recognize Non current asset / IAS 16, IAS 38, IAS 40
IAS 41- Agriculture
8
- 16.1
  វិស័យកសិកម្ម IAS 41 Agriculture
- 16.2
  IAS 41 and Accounting standard bearer plant, Grape vine
- 16.3
  IAS 41 Agriculture Example about Cows
- 16.4
  ពាក្យគន្លឹះ /Key Terms under IAS 41- Agriculture
- 16.5
  ស្តង់ដារគណនេយ្យសម្រាប់វិស័យកសិកម្ម /IAS 41-Agriculture (Accounting Standard)
- 16.6
  ស្តង់ដារគណនេយ្យទាក់ទងកសិកម្ម / Biological Asset (Except Bearer Plant) Under IAS 41-Agriculture
- 16.7
  ពន្យល់ IAS 41-Agriculture related with farming
- 16.8
  ការចិញ្ចឹមត្រី / Fish management and Feeding under IAS 41 Agriculture
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
9
- 17.1
  IFRS 5 — Non-current Assets Held for Sale and Discontinued Operations | ទ្រព្យសកម្ម រក្សាទុកលក់…
- 17.2
  IAS 1 , IFRS 5 – Example , format and content of statement of profit or loss and other comprehensive
- 17.3
  ពន្យល់ Scope of IFRS 5-Non current assets held for sale and discontinued operations
- 17.4
  Assets scoped out of IFRS 5
- 17.5
  IFRS 5 – Closure and Discontinued Operations
- 17.6
  IFRS 5 Example non current asset held for sale
- 17.7
  IFRS 5 Example Discontinued Operations
- 17.8
  IFRS 5 Question – Classified as “ Held for sale “ or not
- 17.9
  ពន្យល់ IFRS 5 —Presentation of a non current asset or disposal group classified as held for sale
IFRS 8-Operating Segments
3
- 18.1
  IFRS 8 Operating Segments | ចំណែកនៃប្រតិបត្តិការ
- 18.2
  ពន្យល់ Separate information about each operating segment, IFRS 8
- 18.3
  IFRS 8 Example – Determining operating segments
IFRS 9-Financial Instruments
37
- 19.1
  IFRS 9 Financial Instruments | ឧបករណ៍ហិរញ្ញវត្ថុ
- 19.2
  Repurchase Agreements under IFRS 15, IFRS 16 or IFRS 9
- 19.3
  IFRS 9 , Business Model Test , collecting contractual cash flows for B Co
- 19.4
  IFRS 9 , business model test ,both collecting contractual cash flows and selling financial assets
- 19.5
  IFRS 9 , business model test ,both collecting contractual cash flows and selling financial assets , D Co
- 19.6
  IFRS 9 & IAS 32 , Question ,Hybrid financial instrument
- 19.7
  IFRS 9 Expected credit loss model for Orange Co
- 19.8
  IFRS 9 Example , Initial recognition
- 19.9
  IFRS 9 Example – Host contracts and Embedded derivatives
- 19.10
  IFRS 9 Example – Hedge accounting related with fair value hedge
- 19.11
  IFRS 9 ,Question ,Financial asset measured at fair value
- 19.12
  IFRS 9 Example – Fair value hedge
- 19.13
  IFRS 9 Example Derecognition of financial assets
- 19.14
  IFRS 9 ,Question , Trade receivables provision matrix
- 19.15
  IFRS 9 ,Question , Subsequent measurement of financial liabilities
- 19.16
  IFRS 9 ,Example ,Reclassification of financial assets required
- 19.17
  IFRS 9 , Question , Undrawn overdraft facilities
- 19.18
  IFRS 9 , Example ,Simplified approach for Trade receivable provision matrix
- 19.19
  IFRS 9 , Example ,Portfolio of mortgages and personal loans
- 19.20
  IFRS 9 , Example ,Financial liability measured at amortised costs for Dazzle Co
- 19.21
  IFRS 9 Example – Cash flow hedge
- 19.22
  IFRS 9 Business Model Test collecting contractual cash flows for A Co
- 19.23
  IFRS 9 , Example ,Financial asset measured at amortised cost
- 19.24
  IFRS 9 , example , Financial liability measured at amortised costs and finance cost
- 19.25
  IFRS 9 , Example ,Contractual Cash Flow test in more detail
- 19.26
  IFRS 9 , Example , Reclassification of financial assets not permitted
- 19.27
  IFRS 9 , Example , Financial liability measured at amortised costs for Galaxy Co
- 19.28
  IFRS 9 , Example , Financial asset measured at fair value
- 19.29
  IFRS 9 , Business Model Test ,collecting contractual cash flows for C Co
- 19.30
  ឧបករណ៍ហិរញ្ញវត្ថុនិងការចាត់ថ្នាក់ /IFRS 9-Introduction to Financial Instruments & Classification
- 19.31
  ពន្យល់ Impairment of Financial Assets ( Expected Credit Losses) Under IFRS 9-Financial Instrument
- 19.32
  ពន្យល់ Fair Value Hedges under IFRS 9-Financial Instrument
- 19.33
  ពន្យល់ Embedded Derivates and host contract under IFRS 9-Financial Instrument
- 19.34
  ពន្យល់ financial asset loan at amortized cost under IFRS 9- Financial Instrument
- 19.35
  ពន្យល់ Account Type of Allowance for Credit Losses Under IFRS 9, Financial Instrument
- 19.36
  ពន្យល់ IFRS 9,Gains and losses on reclassification of financial assets
- 19.37
  ពន្យល់ Scope of IFRS 15 – Revenue from Contracts with Customers / IFRS 16 / IFRS 17 / IFRS 9
IFRS 13-Fair Value Measurement
5
- 20.1
  ការវាស់វែងតម្លៃសមស្រប IFRS 13 Fair Value Measurement
- 20.2
  ពន្យល់ Scopes of IFRS 13 -Fair Value Measurement
- 20.3
  IFRS 13 Example – Unit of account
- 20.4
  IFRS 13 Example – Principal or most advantageous market
- 20.5
  IFRS 13 Example – Fair value of liability based on entity’s own credit risk
IFRS 15-Revenue from Contracts with Customers
22
- 21.1
  ចំណូលពីកិច្ចសន្យាជាមួយអតិថិជន IFRS 15 Revenue from Contracts with Customers
- 21.2
  IFRS 15 Question –Consignment arrangement
- 21.3
  IFRS 15 Question – Contract profits, contract asset, receivable
- 21.4
  IFRS 15 Example – Warranties
- 21.5
  IFRS 15 Example – Principal versus agent
- 21.6
  IFRS 15 Example – Identify the separate performance obligations
- 21.7
  IFRS 15 Example – Determining the transaction price & variable contingent
- 21.8
  IFRS 15 Example – Contract with a put option
- 21.9
  IFRS 15 Example – Contract with a call option
- 21.10
  IFRS 15 Example – Contract profits and contract asset
- 21.11
  IFRS 15 Example – Contract profit
- 21.12
  IFRS 15 Example – Consignment arrangement
- 21.13
  IFRS 15 Example – Allocating the transaction price to the performance obligations
- 21.14
  IFRS 15 Determining transaction price & Significant financing component
- 21.15
  IFRS 15 Bill and hold arrangement
- 21.16
  IAS 37, IFRS 15 Example Onerous Contracts for compensation
- 21.17
  Repurchase Agreements under IFRS 15, IFRS 16 or IFRS 9
- 21.18
  ចំណូលពីកិច្ចសន្យាជាមួយអតិថិជន (Example, IFRS 15 Revenue from Contracts with Customers)
- 21.19
  ពន្យល់ Scope of IFRS 15 – Revenue from Contracts with Customers / IFRS 16 / IFRS 17 / IFRS 9
- 21.20
  ការធានា / Warranty under IAS 37 Provision Or IFRS 15 Revenues from contracts With customers
- 21.21
  អ្វីជា Contract Asset, Account Receivable, Contract Liability under IFRS 15
- 21.22
  ពន្យល់ Recognising revenue over time under IFRS 15 — Revenue from Contracts with Customers
IFRS 16-Leases
15
- 22.1
  ភតិសន្យា IFRS 16 Leases
- 22.2
  ភតិសន្យាហិរញ្ញវត្ថុនិងប្រតិបត្តិការជួល / IFRS 16- Finance Lease & Operating Lease
- 22.3
  IFRS 16 Example – Is it a lease
- 22.4
  IFRS 16 Example – Is it a lease or rental payment
- 22.5
  IFRS 16 Is it a lease for ten year contract
- 22.6
  IFRS 16 Example lease payment in advance and arrears & finance charge
- 22.7
  IFRS 16 Question – Lessee accounting
- 22.8
  Repurchase Agreements under IFRS 15, IFRS 16 or IFRS 9
- 22.9
  IFRS 16 Sale and leaseback where the transfer is a sale at fair value
- 22.10
  IFRS 16 Example – Sale and leaseback not on market terms
- 22.11
  IFRS 16 Sale and leaseback where the transfer is sale at fair value for Capital Co
- 22.12
  IFRS 16 Example – Operating lease
- 22.13
  IFRS 16 Example – Sublease
- 22.14
  អ្វីជា Finance Lease under lessor, major part of life of asset / IFRS 16
- 22.15
  ពន្យល់ Scope of IFRS 15 – Revenue from Contracts with Customers / IFRS 16 / IFRS 17 / IFRS 9

$1.00

Have any question ?

093 682 682 / 078 868 848

My Account
Search

ប្រភេទសេវាកម្ម s search
Cart 0

Modal title

Main Content