រៀនផ្ទាល់តាម​ Online ៖ Consolidated Financial Statements and Statement of Cash Flow (ការរៀបចំរបាយការណ៍ហិរញ្ញវត្ថុរួមនិងរបាយការណ៍លំហូរសាច់ប្រាក់រួម)👉 រៀនតែ ១ ថ្ងៃ វគ្គថ្មីចូលរៀនថ្ងៃសុក្រទី 19/06/2026 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)​

ក្រុមហ៊ុន Phnom Penh HR នឹងធ្វើការបណ្តុះបណ្តាលទាំងទ្រឹស្តីនិងការអនុវត្តដែលធ្វើអោយលោកអ្នកអាចយកទៅអនុវត្តក្នុងក្រុមហ៊ុនលោកអ្នកសម្រាប់ការរៀបចំរបាយការណ៍ហិរញ្ញវត្ថុរួមនិងរបាយការណ៍លំហូរសាច់ប្រាក់រួម ( Consolidated Financial Statements and Statement of Cash Flow ) ចំនុចសំខាន់ៗដែលត្រូវសិក្សារួមមាន៖

Consolidated Financial Statements includes the following statements: 

1. Consolidated Statement of Profit or Loss and Other Comprehensive Income
2. Consolidated Balance Sheet
3. Consolidated Statement of Change in Equity
4. consolidated Statement of Cash Flow

Relevant parts for statements above  as follows:

1.   Consolidated Financial Statements -Part 1 Introduction to Consolidated FS
2. Consolidated Financial Statements -Part 2 Basic Consolidated Balance Sheet
3.  Consolidated Financial Statements-Part 3 profit or loss and OCI
4.  Consolidated Financial Statements-Part 4 Associates, JV and Separate FS
5.  Consolidated Financial Statements-Part 5 IFRS 11-Joint Arrangements
6. Consolidated Financial Statements -Part 6 Statement of changes in equity
7. Consolidated Financial Statements -Part 7 Consolidated Statement of Cash Flow
8.  Consolidated Financial Statements -Part 8 Complex Groups
9.  Consolidated Financial Statements -Part  9 Changes in Group Structure
10. Consolidated Financial Statements -Part 10 Foreign Currency
11. Consolidated Financial Statements -Part 11 Reporting in Hyperinflationary Economies
12.  Consolidated Financial Statements -Part 12 subsidiary is not a business
13.   Consolidated Financial Statements -Part 13 -Disclosure of Interest in Other Entities

The Relevant Standards for Consolidated Financial Statements Above Are as Follows:

1. IAS 21- The Effects of Changes in Foreign Exchange Rates (ឥទ្ធិពលនៃការប្រែប្រួលអត្រាប្តូររូបិយប័ណ្ណបរទេស)
2. IAS 27 -Separate Financial Statements (របាយការណ៍ហិរញ្ញវត្ថុដោយឡែក)
3. IAS 28- Investments in Associates and Joint Ventures (គណនេយ្យសម្រាប់ការវិនិយោគនៅក្នុងញាតិសម្ពន្ធ័និងក្រុមហ៊ុនរួមទុន)
4. IFRS 3-Business Combinations (ការរួមបញ្ចូលគ្នានៃអាជីវកម្ម)
5. IFRS 10 -Consolidated Financial Statements (របាយការណ៍ហិរញ្ញវត្ថុរួម)
6. IAS 29- Financial Reporting in Hyperinflationary Economies (ការរាយការណ៍ទាក់ទងនឹងហិរញ្ញវត្ថុ នៅក្នុងសេដ្ឋកិច្ចមានអតិផរណាហួសហេតុ)
7. IFRS 11 -Joint Arrangements (កិច្ចព្រមព្រៀងរួម)
8. IFRS 12 -Disclosure of Interest in Other Entities (ការលាតត្រដាងព័ត៌មាននៃភាគកម្មនៅក្នុងអង្គភាពដ៏ទៃ)
9. IFRS 19 -Subsidiaries without Public Accountability: Disclosures

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

Note:

  “We retain the right to add or remove insignificant parts of the training content, provided such changes do not affect the overall learning outcomes.”

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