រៀនផ្ទាល់តាម​ Online ៖ Accounting for Leasing Company and Investment Property (គណនេយ្យសម្រាប់អាជីវកម្មជួលទ្រព្យផ្សេងៗនិងភតិសន្យា ) 👉 រៀនតែ ១ ថ្ងៃ វគ្គថ្មីចូលរៀនថ្ងៃចន្ទ័ទី 04/05/2026 ពីម៉ោង 8 AM to 12 PM និង 1:30 PM to 5:30 PM  (Copy)

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ក្រុមហ៊ុន Phnom Penh HR នឹងធ្វើការបណ្តុះបណ្តាលទាំងទ្រឹស្តីនិងការអនុវត្តដែលធ្វើអោយលោកអ្នកអាចយកទៅអនុវត្តក្នុងក្រុមហ៊ុនលោកអ្នកសម្រាប់គណនេយ្យក្រុមហ៊ុនដែលធ្វើអាជីវកម្មជួលទ្រព្យផ្សេងៗនិងភតិសន្យា ( Accounting for Leasing Company and Investment Property ) ចំនុចសំខាន់ៗដែលត្រូវសិក្សារួមមាន៖

Part 1- Leasing 

1- Overview of IFRS 16 – Leases

• Objective of IFRS 16

• Scope of the standard

• Definition of a lease

• Identifying a lease

• Key concepts:

  • Right-of-use asset

  • Lease liability

2-Accounting for Lessee

Initial Recognition

• Recognizing:

  • Right-of-Use Asset

  • Lease Liability

Measurement at Commencement

• Present value of lease payments

• Discount rate

Journal Entry (Initial)

Example:

Dr Right-of-Use Asset
Cr Lease Liability

Subsequent Measurement

• Depreciation of ROU asset

• Interest expense on lease liability

• Lease payment accounting

Journal Entries

1. Interest Expense

2. Lease Payment

3. Depreciation

3- Accounting for Lessor

Lessor Classification

• Finance lease

• Operating lease

Accounting for Finance Lease

Initial recognition:

• Net investment in lease

Journal entry

Dr Lease Receivable
Cr Asset (leased asset)

Subsequent accounting

• Interest income

• Lease receipts

Accounting for Operating Lease

• Asset remains in PPE

• Rental income recognized over lease term

Journal entry

Dr Cash
Cr Rental Income

Dr Depreciation Expense
Cr Accumulated Depreciation

4- Revenue Recognition for Leasing Companies

• Rental income

• Interest income

• Lease service income

• Late payment penalties

5- Accounting for Lease Receivables

• Lease receivable measurement

• Impairment of lease receivables

• Expected credit loss model

6- Financial Statement Presentation

• Statement of Financial Position

• Income Statement

Part 2- Investment Property (IAS 40)

1- Introduction to Investment Property

• Definition of investment property

• Examples:

  • Land held for capital appreciation

  • Building rented to tenants

• Difference between:

  • Investment property

  • Property, plant and equipment

  • Inventory property

2- Recognition and Measurement

Initial Recognition

Investment property is recognized when:

• Future economic benefits are probable

• Cost can be measured reliably

Initial measurement:

• Cost model

Journal entry:

Dr Investment Property
Cr Cash / Payable

3- Subsequent Measurement Models

Two models under IAS 40

1. Cost Model

• Same as PPE under IAS 16

• Depreciation required

Journal entry

Dr Depreciation Expense
Cr Accumulated Depreciation

2. Fair Value Model

• Asset measured at fair value

• No depreciation

• Gain or loss recognized in profit or loss

Journal entry

Dr Investment Property
Cr Fair Value Gain

or

Dr Fair Value Loss
Cr Investment Property

4- Transfer of Property

Transfer between:

• Owner-occupied property (IAS 16)

• Inventory (IAS 2)

• Investment property (IAS 40)

Examples of transfer situations:

• Property begins to be rented

• Property becomes owner-occupied

• Property held for sale

5- Disposal of Investment Property

When investment property is sold:

Journal Entry

Dr Cash
Dr Accumulated Depreciation
Cr Investment Property
Cr Gain on Disposal

6-Financial Statement Presentation

• Statement of Financial Position

• Income Statement

7- Differences between Investment Property and Property, Plant and Equipment (PPE)

Part 3-  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):

1- Leases under Full IFRS and Leases under IFRS for SMEs

2- Investment Property under Full IFRS and Investment Property under IFRS for SMEs

Part 4- Questions and Case Study  

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