រៀនផ្ទាល់តាម​ Online ៖​ Construction Accounting & Real Estate Developer (គណនេយ្យសម្រាប់ក្រុមហ៊ុនសាងសង់និងអ្នកអភិវឌ្ឍន៍អចលនទ្រព្យ ) 👉 រៀនពេលល្ងាច រៀន ២ថ្ងៃគឺថ្ងៃពុធនិងព្រហស្បតិ៍ពីម៉ោង 6 PM ដល់ 9 PM  វគ្គថ្មីចូលរៀនទី 15/04/2026  (Copy)

រៀនផ្ទាល់តាម​ Online ៖​ Construction Accounting & Real Estate Developer (គណនេយ្យសម្រាប់ក្រុមហ៊ុនសាងសង់និងអ្នកអភិវឌ្ឍន៍អចលនទ្រព្យ ) 👉 រៀនពេលល្ងាច រៀន ២ថ្ងៃគឺថ្ងៃពុធនិងព្រហស្បតិ៍ពីម៉ោង 6 PM ដល់ 9 PM  វគ្គថ្មីចូលរៀនទី 15/04/2026  (Copy)

Original price was: $119.Current price is: $99.

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

ក្រុមហ៊ុន Phnom Penh HR នឹងធ្វើការបណ្តុះបណ្តាលទាក់ទងនឹងសំណង់ឬការសាងសង់ទាំងទ្រឹស្តីនិងការអនុវត្តជាក់ស្តែងតាម Online ដែលធ្វើអោយលោកអ្នកអាចអនុវត្តជាក់ស្តែងក្នុងក្រុមហ៊ុន៖

I. Construction Accounting

  1. Construction accounting focuses on construction for specific customers or specific third party , construction such as building, house , road, condo, market, apartment etc.
  2. Also construction accounting includes accounting treatment for  services with construction such as design, refurbishment etc.

II. Real Estate Developer

  1. Real Estate Developer accounting focuses on construction for general customers or general third party  and construct  house , Borey… for resale.
  2. Accounting treatment for advance payment and installment payment

III. Relevant accounting treatment for Construction Accounting and Real Estate Developer

  1. Timing of revenue recognition : point in time and over time / percentage of completion method
  2. Recognizing revenue  over time using input method or output method
  3. Multiple contracts  combined as one contract or separate contracts
  4. Contract has multiple obligations or single obligation
  5. Long-term contracts
  6. Contract Modifications
  7. Contracts that have variable consideration
  8. Tender costs and Contract Costs
  9. Onerous contract
  10. Contract asset
  11. Contract liability
  12. Contract revenue
  13. Financing component adjustment

IV. Cost under IFRS 15

IFRS 15 specifically deals with incremental costs of obtaining a contract and costs to fulfil a contract.

Incremental costs of obtaining

Incremental costs of obtaining a contract are those costs that the entity would not have incurred if the contract had not been obtained. Incremental costs of obtaining a contract should be recognised as an asset, unless entities do not expect to recover them.

Costs to fulfil a contract

Some costs incurred to fulfil a contract may be within the scope of other IFRS. If this is the case, these other standards should be applied to account for these costs (IFRS 15.96). Examples of such costs include:

  • cost of inventories,
  • cost of property, plant and equipment,
  • cost of intangible assets.

If the costs incurred to fulfil a contract are not covered by other IFRS, they are recognised as an asset when all of the following criteria are met (IFRS 15.95):

  1. the costs relate directly to a contract or to an anticipated contract that the entity can specifically identify,
  2. the costs generate or enhance resources of the entity that will be used in satisfying (or in continuing to satisfy) performance obligations in the future; and
  3. the costs are expected to be recovered.

V. Differences between full IFRS and IFRS for SMEs ( CIFRS and CIFRS for SMEs)

There are main differences between full IFRS and IFRS for SMEs ( CIFRS and CIFRS for SMEs) for construction industry.

VI. Examples and Questions 

Note:

  1. We retain the right to add or remove insignificant parts of the training content above, provided such changes do not affect the overall learning outcomes.
  2. After finishing your training, if you wish to receive an e-Certificate, please read the eligibility criteria via this link: https://phnompenhhr.com/certificate/ 

Original price was: $119.Current price is: $99.ចុច ចុះឈ្មោះរៀន

វគ្គសិក្សានិងសេវាកម្មផ្សេងទៀត