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Grant Thornton Cambodia is pleased to publish its Transparency Report 2025, reaffirming our commitment to audit quality, professional integrity, ethical conduct, and stakeholder trust. As a member firm of the global Grant Thornton network, we continue to strengthen our System of Quality Management (SoQM) in line with international standards to ensure consistently high-quality services for our clients and the public interest. Our people remain at the heart of our success, supported through continuous learning, professional development, and a culture built on our CARE values: Collaboration, Agility, Respect, and Excellence.

This new Insights into IFRS 18 series explains the new requirements of IFRS 18, highlighting some of the standard’s requirements that are challenging to apply in practice. It also aims to help users of IFRS financial statements understand how financial statements will evolve when the new standard will be applied.

Navigating the changes to IFRS 2026

Instruction on work permits for a foreign employer

A Quick Guide to the Latest Prakas Update

On 2 December 2025, The General Department of Taxation (“GDT”) has issued Instruction No. 37705 on the Procedures for Tax Declaration of Transactions Incurred and Recorded in Accounting Prior to Payment.

Entities should begin preparing for IFRS 18 ‘Presentation and Disclosure in Financial Statements’ sooner rather than later. Changes from IAS 1 ‘Presentation of Financial Statements’ could have a significant impact on the financial statements.

The preparation of financial statements in accordance with IFRS Accounting Standards is challenging. Each year, new Standards and amendments are published by the International Accounting Standards Board (‘IASB’) with the potential to significantly impact the presentation of a complete set of financial statements, and 2025 is no different.