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INTERNATIONAL FINANCIAL REPORTING STANDARDS Implementation of IFRS 17 ‘Insurance Contracts’
IFRS 17 heralds a new era of accounting for insurance contracts because it sets out principles-based requirements that aim to improve the comparability of the
DOING BUSINESS GUIDE Doing Business in Cambodia 2021
Doing Business in Cambodia 2021
IINTERNATIONAL FINANCIAL REPORTING STANDARDS IFRS Example Interim Consolidated Financial Statements 2021
Each year, new Standards and amendments are published by the International Accounting Standards Board (IASB) with the potential to significantly impact the
Tax alert Notification for extension of deadline for monthly tax return for March 2021
The General Department of Taxation (“GDT”) has issued Notification no. 7175 GDT dated 16 April 2021 to extend the deadline for the submission of monthly tax
IFRS Navigating the changes to International Financial Reporting Standards
The 2021 edition of the publication has been updated for changes to International Financial Reporting Standards (IFRS) that were published between 1 January
IFRS IFRS Alerts
IFRS Alerts The International Accounting Standards Board (IASB) regularly publishes new International Financial Reporting Standards (IFRS), Interpretations of
IFRS IASB extends COVID-19 rent related concessions
The International Accounting Standards Board (IASB) has issued ‘Covid-19-Related Rent Concessions beyond 30 June 2021 (Amendment to IFRS 16)’, an extension to
Tax Alert Notification on market interest rate for loans in 2020
On 19 January 2021, the General Department of Taxation (“GDT”) issued Notification no. 1005 GDT to determine the market interest rate for loans in 2020 for the
Tax Alert Prakas on Classification of taxpayers under self-assessment regime
On 12 January 2021, the Ministry of Economy and Finance (“MEF”) issued Prakas no. 009 MEF.Pr.K, on the classification of taxpayers under self-assessment
Tax alert Notice No. 006 GDT Notice for tax exemptions and incentives
On the implementation of the instruction of the Royal Government of Cambodia (round 7) on additional measures in order to continue managing impacts on key
Tax alert Tax alert No.26892 GDT
Tax alert No.26892 GDT
IFRS Interim consolidated financial statements 2020
The member firms within Grant Thornton International Ltd (GTIL) have extensive expertise in the application of IFRS. GTIL, through its IFRS team, develops
Publication Retail: navigating the impact of COVID-19
The retail industry is currently in a period of disruption unique in its scale and severity. The global outbreak of COVID-19 has impacted parts of the industry
PROFESSIONAL SERVICES Embracing agile working
Professional services firms will have no doubt conducted numerous surveys among employees in recent months to gauge wants and expectations post-COVID. For
Tax Tax on capital gain
Tax on capital gain
INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) IFRS - Alternative performance measures
Preparers of financial statements are now having to think about how, where and what form they should report COVID-19 in their financial statements. We believe
Tax Six key tips for transfer pricing in 2020
Drawing on the TP issues raised by our clients from around the world, our TP experts highlight the dilemmas your business could face in determining arm’s
Prakas No. 563 MEF.Prk Prakas on the obligation of having financial statements independently audited
Prakas on the obligation of having financial statement independently audited
PROFESSIONAL SERVICES Adapting to a digitised world amid COVID
Professional services as an industry needs to turn the Software-as-a-Service (SaaS) model on its head in order to overcome the current COVID-driven climate,
Tax alert Tax alert No.002 MEF.GDT
Tax alert No.002 MEF.GDT
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