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ឯកសារយោងគណនេយ្យកម្ពុជា
Accounting · 6 នាទី

IFRS vs CIFRS for SMEs in Cambodia: Which Standard Applies to You?

Cambodia has fully adopted IFRS, but smaller entities use CIFRS for SMEs. Here is the dividing line.

ដោយ Editorial Team · April 28, 2026

The thresholds

Public-interest entities and large undertakings apply full Cambodian IFRS, which is converged with international IFRS. SMEs below the threshold may apply CIFRS for SMEs, a simplified framework based on IFRS for SMEs.

Key differences

CIFRS for SMEs is shorter, has fewer disclosure requirements, and uses simplified options in several areas such as financial instruments and impairment. Most owner-managed businesses find it much easier to apply.

Transition

If your business grows past the threshold, you must transition to full IFRS. Plan at least one full year of dual reporting before the transition date.

អត្ថបទនេះមានប្រយោជន៍មែនទេ? ចែករំលែកជាមួយក្រុមរបស់អ្នក ឬ ផ្ញើមតិមកយើង។

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