\u7686\u69d8\u3001\u3053\u3093\u306b\u3061\u306f\u3002\u5b89\u85e4\u3067\u3059\u3002<\/p>\n

\u4eca\u56de\u306f\u3001\u30ab\u30f3\u30dc\u30b8\u30a2\u306e\u4f1a\u8a08\u539f\u5247\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u30ab\u30f3\u30dc\u30b8\u30a2\u306e\u4f1a\u8a08\u306f\u3001\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u3092\u30d9\u30fc\u30b9\u306b\u3057\u3066\u4f5c\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

2003\u5e74\u306b\u30df\u30e3\u30f3\u30de\u30fc\u3067\u958b\u50ac\u3055\u308c\u305f\u7b2c76\u56deASEAN\u4f1a\u8a08\u58eb\u9023\u76df\u4f1a\u8b70\u306b\u304a\u3044\u3066\u3001\u540c\u9023\u76df\u306b\u52a0\u76df\u3057\u3066\u304a\u308a\u3001\u30ab\u30f3\u30dc\u30b8\u30a2\u653f\u5e9c\u3082\u540c\u5e74\u521d\u982d\u3088\u308a\u56fd\u5185\u304a\u3088\u3073\u56fd\u969b\u7684\u306a\u8ca1\u52d9\u5831\u544a\u306b\u95a2\u3059\u308b\u9ad8\u5ea6\u306a\u4f1a\u8a08\u57fa\u6e96\u306e\u5b8c\u5168\u5b9f\u65bd\u3092\u958b\u59cb\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n

2002\u5e74\u306b\u300c\u4f01\u696d\u4f1a\u8a08\u3001\u76e3\u67fb\u53ca\u3073\u4f1a\u8a08\u696d\u306b\u95a2\u3059\u308b\u6cd5\u5f8b(Law on Corporate Accounting\u3001Audit and Accounting Profession)\u300d<\/strong>\u304c\u5236\u5b9a\u3055\u308c\u3001\u5f15\u304d\u7d9a\u304d\u30012003\u5e74\u306b\u300c\u30ab\u30f3\u30dc\u30b8\u30a2\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u76e3\u67fb\u58eb\u5354\u4f1a\u306b\u95a2\u3059\u308b\u653f\u4ee4(Sub-Decree on the Kampuchea Institute of Certified Public Accountants and Auditors (KICPAA)\u300d<\/strong>\u53ca\u3073\u300c\u56fd\u5bb6\u4f1a\u8a08\u8a55\u8b70\u4f1a\u306e\u6a5f\u80fd\u306b\u95a2\u3059\u308b\u653f\u4ee4(Sub-Decree on the functioning of the National Accounting Council (NAC))\u300d<\/strong>\u304c\u4ea4\u4ed8\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n

 <\/p>\n

\u540c\u6cd5\u3067\u306f\u3001\u7b2c8\u6761\u304b\u3089\u7b2c13\u6761\u3067\u8ca1\u52d9\u8af8\u8868\u306e\u5185\u5bb9\u3092\u898f\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u5404\u6761\u9805\u306b\u304a\u3051\u308b\u4f1a\u8a08\u306e\u30dd\u30a4\u30f3\u30c8\u3068\u3057\u3066\u306f\u3001<\/p>\n

\u30fb\u81ea\u7136\u4eba\u304b\u6cd5\u4eba\u3067\u3042\u308b\u304b\u3092\u554f\u308f\u305a\u3001\u5168\u3066\u306e\u4f01\u696d\u4f53\u306f\u4f1a\u8a08\u7c3f\u3092\u8a18\u5e33\u3057\u3001\u6cd5\u306b\u5b9a\u3081\u3089\u308c\u305f\u898f\u5b9a\u306b\u5f93\u3044\u76e3\u67fb\u3092\u53d7\u3051\u308b\u3053\u3068\u3092\u8981\u3059\u308b\u3068\u3044\u3046\u3053\u3068\uff08\u7b2c3\u6761\uff09<\/p>\n

\u30fb\u8ca1\u52d9\u8af8\u8868\u306f\u8cb8\u501f\u5bfe\u7167\u8868\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u53ca\u3073\u6ce8\u8a18\u3092\u542b\u3080\u3082\u306e\u3067\u3001\u3053\u308c\u3089\u5168\u3066\u304c\u8ca1\u52d9\u8af8\u8868\u306e\u4e00\u90e8\u3092\u306a\u3059\u3082\u306e\u3068\u307f\u306a\u3059\u3068\u3044\u3046\u3053\u3068\uff08\u7b2c8\u6761\uff09<\/p>\n

\u30fb\u4f1a\u8a08\u8a18\u9332\u306f\u30af\u30e1\u30fc\u30eb\u8a9e\u53ca\u3073\u30ea\u30a8\u30eb\u8868\u8a18\u3067\u4f5c\u6210\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u5916\u56fd\u3068\u306e\u53d6\u5f15\u304c\u3042\u308b\u4f01\u696d\u307e\u305f\u306f\u5916\u56fd\u4f01\u696d\u306e\u5b50\u4f1a\u793e\u306f\u3001\u30af\u30e1\u30fc\u30eb\u8a9e\u53ca\u3073\u30ea\u30a8\u30eb\u8868\u8a18\u306e\u4f1a\u8a08\u8a18\u9332\u3068\u3068\u3082\u306b\u3001\u4e26\u884c\u3057\u3066\u82f1\u8a9e\u53ca\u3073\u30ea\u30a8\u30eb\u4ee5\u5916\u306e\u901a\u8ca8\u8868\u8a18\u3067\u4f1a\u8a08\u8a18\u9332\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u51fa\u6765\u308b\u3068\u3044\u3046\u3053\u3068(\u7b2c9\u6761)<\/p>\n

\u30fb\u4f1a\u8a08\u5e74\u5ea6\u306f\u300112\u30f6\u6708\u3002\u4f1a\u8a08\u5e74\u5ea6\u306f1\u67081\u65e5\u306b\u59cb\u307e\u308a\u540c\u3058\u5e74\u306e12\u670831\u65e5\u306b\u7d42\u4e86\u3068\u306a\u308a\u307e\u3059\u3002\u65b0\u898f\u8a2d\u7acb\u4f01\u696d\u306e\u5834\u5408<\/span><\/strong>\u306b\u306f\u3001\u6700\u521d\u306e\u4f1a\u8a08\u5e74\u5ea6\u3092\u4f01\u696d\u5275\u7acb\u306e\u65e5\u304b\u3089\u59cb\u3081\u7fcc\u5e74\u5ea6\u306e12\u670831\u65e5\u307e\u3067\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059(\u7b2c10\u6761)<\/p>\n

\u30fb\u8ca1\u52d9\u8af8\u8868\u306f\u4f1a\u8a08\u5e74\u5ea6\u7d42\u4e86\u304b\u30893\u30ab\u6708\u4ee5\u5185\u306b\u4f5c\u6210\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u308a\u307e\u305b\u3093(\u7b2c11\u6761)<\/p>\n

\u30fb\u8ca1\u52d9\u8af8\u8868\u3068\u5bfe\u5fdc\u3059\u308b\u5143\u5e33\u304a\u3088\u3073\u8a3c\u62e0\u66f8\u985e\u306f\u6700\u4f4e10\u5e74\u9593\u4fdd\u5b58<\/strong>\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093(\u7b2c12\u6761)<\/p>\n

 <\/p>\n

\u307e\u305f\u540c\u6cd5\u7b2c16\u6761\u306b\u3088\u308a\u3001\u4f01\u696d\u306e\u58f2\u4e0a\u9ad8\u3001<\/span><\/strong>\u7dcf\u8cc7\u7523\u307e\u305f\u306f\u5f93\u696d\u54e1\u6570\u304c2007\u5e747\u670826\u65e5\u4ed8\u3051\u306e\u7d4c\u6e08\u8ca1\u52d9\u7701\u4ee4No.643\u306b\u3088\u308a\u5b9a\u3081\u3089\u308c\u305f\u57fa\u6e96\u3092\u8d85\u3048\u308b\u5834\u5408<\/span><\/strong>\u306b\u306f\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u76e3\u67fb\u58eb\u306b\u3088\u308b\u4f01\u696d\u76e3\u67fb\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

 <\/p>\n

\u30ab\u30f3\u30dc\u30b8\u30a2\u306e\u4f1a\u8a08\u30fb\u76e3\u67fb\u57fa\u6e96\u306f\u3001\u73fe\u72b6\u30012008\u5e74\u3088\u308a18\u9805\u76ee\u306e\u30ab\u30f3\u30dc\u30b8\u30a2\u4f1a\u8a08\u57fa\u6e96(Cambodian Accounting Standards\uff1aCAS)\u306810\u9805\u76ee\u306e\u30ab\u30f3\u30dc\u30b8\u30a2\u76e3\u67fb\u57fa\u6e96(Cambodian Standards on Auditing\uff1aCSA)\u3001\u53ca\u3073\u30012\u3064\u306e\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u57fa\u6e96(Financial Reporting Standards\uff1aCFRS)\u304c\u63a1\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u8868\u306b\u3066\u3001\u307e\u3068\u3081\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n\n\n\n\n

\n CAS<\/span><\/strong><\/p>\n \n \u8ca1\u52d9\u8af8\u8868\u306e\u8868\u8a18(Presentation of Financial Statements)<\/li>\n \u68da\u5378\u8cc7\u7523(Inventories)<\/li>\n \u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8(Cash Flow Statements)<\/li>\n \u4f1a\u8a08\u65b9\u91dd\u3001\u898b\u7a4d\u306e\u5909\u66f4\u3068\u8aa4\u8b2c\u306e\u4fee\u6b63(Accounting Policies\u3001 Changes in Accounting Estimates and Errors)\n \n \u5f8c\u767a\u4e8b\u8c61(Events After the Balance Sheet Date)<\/li>\n \u5efa\u8a2d\u5951\u7d04(Construction Contracts)<\/li>\n \u6cd5\u4eba\u7a0e\u7b49(Income Taxes)<\/li>\n \u6709\u5f62\u56fa\u5b9a\u8cc7\u7523(Property\u3001 Plant and Equipment)<\/li>\n \u30ea\u30fc\u30b9(Leases)<\/li>\n \u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96(Revenue)<\/li>\n \u5916\u8ca8\u30ec\u30fc\u30c8\u5909\u66f4\u306b\u4f34\u3046\u5f71\u97ff(The Effects of Changes in Foreign Currency Rates)<\/li>\n \u501f\u308a\u5165\u308c\u30b3\u30b9\u30c8(Borrowing Costs)<\/li>\n \u95a2\u9023\u8005\u9593\u53d6\u5f15(Related Party Disclosures)<\/li>\n \u9023\u7d50\u53ca\u3073\u500b\u5225\u8ca1\u52d9\u8af8\u8868(Consolidated and Separate Financial Statements)<\/li>\n \u5f15\u5f53\u91d1\u3001\u5076\u767a\u50b5\u52d9\u53ca\u3073\u8cc7\u7523(Provisions\u3001 Contingent Liabilities and Contingent Asset)<\/li>\n \u7121\u5f62\u56fa\u5b9a\u8cc7\u7523(Intangible Assets)<\/li>\n \u6295\u8cc7\u8cc7\u7523(Investment Property)<\/li>\n \u8fb2\u696d(Agriculture)<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/td>\n

\n CSA<\/span><\/strong><\/p>\n \n \u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306e\u76ee\u7684\u53ca\u3073\u57fa\u672c\u539f\u5247(Objective and General Principles Governing and Audit of Financial Statements)<\/li>\n \u76e3\u67fb\u5951\u7d04\u6761\u4ef6(Term of Audit Engagements)<\/li>\n \u76e3\u67fb\u8abf\u66f8(Documentation)<\/li>\n \u865a\u507d\u8a18\u8f09\u53ca\u3073\u8aa4\u8b2c(Fraud and Error)<\/li>\n \u76e3\u67fb\u8a08\u753b(Planning)<\/li>\n \u76e3\u67fb\u4e0a\u306e\u91cd\u8981\u6027(Audit Materiality)<\/li>\n \u76e3\u67fb\u8a3c\u62e0(Audit Evidence)<\/li>\n \u5f8c\u767a\u4e8b\u8c61(Subsequent Events)<\/li>\n \u7d99\u7d9a\u4f01\u696d\u306e\u524d\u63d0(Going Concern)<\/li>\n \u76e3\u67fb\u5831\u544a\u66f8\u306e\u8a18\u8f09(The Auditor\u2019s Report on Financial Statements)<\/li>\n<\/ol>\n<\/td>\n<\/tr>\n

\n CFRS<\/span><\/strong><\/p>\n \n \u4fdd\u967a\u5951\u7d04(Insurance Contracts)<\/li>\n \u8ca1\u52d9\u8a3c\u66f8\uff1a\u958b\u793a(Financial Instruments: Disclosures)<\/li>\n<\/ol>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n  <\/p>\n \u305d\u3057\u30662009\u5e741\u6708\u3001NAC\u306f\u4e2d\u5c0f\u4f01\u696d\u3092\u9664\u304f\u30ab\u30f3\u30dc\u30b8\u30a2\u56fd\u5185\u3067\u6d3b\u52d5\u3092\u884c\u3046\u5168\u3066\u306e\u6cd5\u4eba\u306b\u5bfe\u3057IFRS\u306e\u5168\u9762\u9069\u7528\u3059\u308b\u3053\u3068\u3092\u5ba3\u8a00\u3057\u3001IFRS\u306e\u30af\u30e1\u30fc\u30eb\u8a9e\u7ffb\u8a33\u3092\u9032\u3081\u307e\u3057\u305f\u3002\u305d\u306e\u5f8c\u3001IFRS\u3068\u6574\u5408\u3055\u305b\u308b\u305f\u3081\u306e\u6539\u8a02\u4f5c\u696d\u304c\u7d9a\u3051\u3089\u308c\u3001\u73fe\u5728\u3067\u306f\u3001\u4e00\u90e8\u672a\u767a\u884c\u306e\u57fa\u6e96\u3082\u3042\u308a\u307e\u3059\u304c\u3001IFRS\u3068\u307b\u307c\u540c\u7b49\u306e\u30ab\u30f3\u30dc\u30b8\u30a2\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08CIFRS\uff1aCambodian International Financial Reporting Standards\uff09\u304c\u6574\u5099\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n  <\/p>\n 2012\u5e741\u6708\u3088\u308a\u3001\u91d1\u878d\u3001\u4fdd\u967a\u3001\u4e0a\u5834\u4f01\u696d\u306b\u3064\u3044\u3066\u306f\u3001IFRS\u3092\u9069\u7528\u3057\u305f\u3001CIFRS\u306e\u5b8c\u5168\u9069\u7528\u304c\u7fa9\u52d9\u5316\u3055\u308c\u307e\u3057\u305f\u3002\u305d\u306e\u4ed6\u306e\u4f1a\u8a08\u58eb\u76e3\u67fb\u306e\u5bfe\u8c61\u4f01\u696d\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u4f1a\u8a08\u57fa\u6e96\uff08CIFRS for SMEs\uff1aCambodian International Financial Reporting Standards for Small and Medium-sized Entities\uff09\u3092\u9069\u7528\u3057\u3001CIFRS\u306b\u81ea\u4e3b\u7684\u306b\u6e96\u62e0\u3059\u308b\u3053\u3068\u3082\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n  <\/p>\n \u4f1a\u8a08\u306f\u3001\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u3068\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u57fa\u672c\u7684\u306b\u306f\u65e5\u672c\u3068\u5909\u308f\u308a\u306f\u306a\u3044\u3068\u601d\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u56fd\u969b\u306e\u3082\u306e\u3092\u30d9\u30fc\u30b9\u3068\u3057\u3066\u3044\u308b\u304b\u3089\u3053\u305d\u3001\u5b89\u5fc3\u3057\u3084\u308a\u3084\u3059\u3044\u3088\u3046\u306b\u601d\u3044\u307e\u3059\u3002<\/p>\n \u4e00\u65b9\u3067\u3001\u30ab\u30f3\u30dc\u30b8\u30a2\u306e\u7a0e\u52d9\u306f\u3001\u65e5\u672c\u3068\u306e\u76f8\u9055\u304c\u591a\u304f\u3001\u53d6\u308a\u7de0\u307e\u308a\u304c\u5e74\u3005\u53b3\u3057\u304f\u306a\u3063\u3066\u304d\u3066\u304a\u308a\u307e\u3059\u3001\u793e\u5185\u3067\u7a0e\u52d9\u7533\u544a\u306a\u3069\u3092\u3057\u3066\u3044\u308b\u4f01\u696d\u306f\u3001\u9010\u6b21\u5909\u308f\u308b\u72b6\u6cc1\u3092\u628a\u63e1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n  <\/p>\n \u4eca\u9031\u306f\u3001\u4ee5\u4e0a\u3068\u3057\u307e\u3059\u3002<\/p>\n \u4eca\u9031\u3082\u8aad\u3093\u3067\u3044\u305f\u3060\u304d\u3001\u8aa0\u306b\u6709\u96e3\u3046\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n \u6b21\u56de\u3082\u7686\u69d8\u306b\u6709\u76ca\u306a\u60c5\u5831\u3092\u63d0\u4f9b\u3067\u304d\u305f\u3089\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n \u3069\u3046\u305e\u5b9c\u3057\u304f\u304a\u9858\u3044\u81f4\u3057\u307e\u3059\u3002<\/p>\n  <\/p>\n \u5b89\u85e4 \u670b\u7f8e<\/p>\n <\/p>\n  <\/p>\n  <\/p>\n  <\/p>\n","protected":false},"excerpt":{"rendered":"\u7686\u69d8\u3001\u3053\u3093\u306b\u3061\u306f\u3002\u5b89\u85e4\u3067\u3059\u3002 \u4eca\u56de\u306f\u3001\u30ab\u30f3\u30dc\u30b8\u30a2\u306e\u4f1a\u8a08\u539f\u5247\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002   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