{"id":1036,"date":"2026-04-05T10:13:31","date_gmt":"2026-04-05T10:13:31","guid":{"rendered":"https:\/\/vsdkh.com\/?p=1036"},"modified":"2026-04-12T08:49:08","modified_gmt":"2026-04-12T08:49:08","slug":"%e6%9f%ac%e5%9f%94%e5%af%a8%e6%88%bf%e5%9c%b0%e4%ba%a7%e5%bc%80%e5%8f%91%e5%95%86%e5%b9%b4%e5%ba%a6%e8%b4%a2%e5%8a%a1%e6%8a%a5%e8%a1%a8%e7%bc%96%e5%88%b6%e5%85%ac%e5%91%8a%e7%ac%ac005%e5%8f%b7","status":"publish","type":"post","link":"https:\/\/vsdkh.com\/zh\/prakas-no-005-preparation-annual-financial-statements-real-estate-developers-cambodia\/","title":{"rendered":"\u67ec\u57d4\u5be8\u623f\u5730\u4ea7\u5f00\u53d1\u5546\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u7f16\u5236\u65b9\u9762\u6cd5\u89c4\u53f7005\u7684\u91cd\u8981\u6027"},"content":{"rendered":"<p>\u8fd9 <strong><a href=\"https:\/\/rpr.gov.kh\/\">\u623f\u5730\u4ea7\u5546\u4e1a\u548c\u5f53\u94fa\u76d1\u7ba1\u673a\u6784<\/a><\/strong> \u5df2\u53d1\u5e03\u901a\u77e5\uff0c\u65e5\u671f\u4e3a <strong>2026\u5e744\u67082\u65e5<\/strong> \u5173\u4e8e\u5b9e\u65bd <strong><a href=\"https:\/\/vsdkh.com\/wp-content\/uploads\/2026\/04\/\u1794\u17d2\u179a\u1780\u17b6\u179f\u179b\u17c1\u1781_005_\u17a2\u179f\u17a0_\u1794\u17d2\u179a\u1780_\u179f\u17d2\u178f\u17b8\u1796\u17b8\u1780\u17b6\u179a\u179a\u17c0\u1794\u1785\u17c6\u179a\u1794\u17b6\u1799\u1780\u17b6\u179a\u178e\u17cd\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb\u1794\u17d2\u179a\u1785\u17b6\u17c6.pdf\">\u901a\u77e5\u7f16\u53f7 005\uff0c\u536b\u751f\u90e8\u3002<\/a> 2026\u5e741\u67088\u65e5<\/strong>, \uff0c\u7ecf\u6279\u51c6\u7684 <strong><a href=\"https:\/\/fintech.fsa.gov.kh\/?lang=en\">\u975e\u94f6\u884c\u91d1\u878d\u670d\u52a1\u7ba1\u7406\u5c40<\/a> \u98df\u54c1\u5b89\u5168\u5c40<\/strong>.<\/p>\n\n\n\n<p>\u672c\u516c\u544a\u89c4\u5b9a\u4e86\u2026\u2026\u7684\u8981\u6c42 <strong>\u623f\u5730\u4ea7\u5f00\u53d1\u5546<\/strong> \u51c6\u5907 <strong>\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868<\/strong> \u6839\u636e\u9002\u7528\u6cd5\u5f8b\u6cd5\u89c4\u3002\u76ee\u7684\u662f\u52a0\u5f3a <strong>\u900f\u660e\u3001\u95ee\u8d23\u548c\u6548\u7387<\/strong> \u5728\u67ec\u57d4\u5be8\u623f\u5730\u4ea7\u884c\u4e1a\u7684\u8d22\u52a1\u62a5\u544a\u4e2d.<\/p>\n\n\n\n<p>\u9075\u5b88\u8fd9\u9879\u89c4\u5b9a\u5f88\u91cd\u8981\uff0c\u56e0\u4e3a\u53ef\u9760\u7684\u8d22\u52a1\u62a5\u8868\u652f\u6301\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u76d1\u7ba1\u673a\u6784\u3001\u6295\u8d44\u8005\u548c\u91d1\u878d\u673a\u6784\u7684\u66f4\u5927\u4fe1\u5fc3<\/li>\n\n\n\n<li>\u6539\u5584\u6cbb\u7406\u548c\u8d22\u52a1\u7eaa\u5f8b<\/li>\n\n\n\n<li>\u83b7\u5f97\u66f4\u597d\u7684\u878d\u8d44\u548c\u6295\u8d44\u673a\u4f1a<\/li>\n\n\n\n<li>\u4e00\u4e2a\u66f4\u900f\u660e\u548c\u53ef\u6301\u7eed\u7684\u623f\u5730\u4ea7\u5e02\u573a<\/li>\n<\/ul>\n\n\n\n<p>\u56e0\u6b64\uff0c\u5f3a\u70c8\u5efa\u8bae\u623f\u5730\u4ea7\u5f00\u53d1\u5546\u786e\u4fdd\u5176\u4f1a\u8ba1\u8bb0\u5f55\u548c\u8d22\u52a1\u62a5\u8868\u5df2\u59a5\u5584\u51c6\u5907\u5e76\u7b26\u5408\u65b0\u8981\u6c42\u3002.<\/p>\n\n\n\n<p>\u8fd9\u4e00\u76d1\u7ba1\u53d1\u5c55\u53cd\u6620\u4e86\u67ec\u57d4\u5be8\u5f53\u5c40\u5728\u63d0\u9ad8\u8d22\u52a1\u62a5\u544a\u8d28\u91cf\u548c\u4fc3\u8fdb\u516c\u4f17\u5bf9\u623f\u5730\u4ea7\u884c\u4e1a\u7684\u4fe1\u4efb\u65b9\u9762\u6301\u7eed\u7684\u627f\u8bfa\u3002.<\/p>\n\n\n\n<p><strong>\u623f\u5730\u4ea7\u5f00\u53d1\u5546\u53ca\u5e7f\u5927\u516c\u4f17\u5e94\u5bc6\u5207\u5173\u6ce8\u6b64\u9879\u91cd\u8981\u8981\u6c42\uff0c\u5e76\u786e\u4fdd\u53ca\u65f6\u9075\u5b88\u3002.<\/strong><\/p>\n\n\n\n<p>\u67e5\u770b\u8be6\u7ec6\u4fe1\u606f <a href=\"https:\/\/vsdkh.com\/wp-content\/uploads\/2026\/04\/Real-Estate-Business-Pawnshop-Regulator-in-Implementation-of-Prakas-No.-005-\u17a2.\u179f.\u17a0.\u1794\u17d2\u179a.\u1780-dated-January-8-2026.pdf\">\u6b64\u5904\u4e3a\u82f1\u6587\u901a\u77e5<\/a> \u548c\u5728\u4e0b\u9762\u9ad8\u68c9\u8bed<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"722\" height=\"1024\" src=\"https:\/\/vsdkh.com\/wp-content\/uploads\/2026\/04\/photo_2026-04-03_11-31-06-722x1024.jpg\" alt=\"\" class=\"wp-image-1037\" srcset=\"https:\/\/vsdkh.com\/wp-content\/uploads\/2026\/04\/photo_2026-04-03_11-31-06-722x1024.jpg 722w, https:\/\/vsdkh.com\/wp-content\/uploads\/2026\/04\/photo_2026-04-03_11-31-06-480x681.jpg 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) 722px, 100vw\" \/><\/figure>","protected":false},"excerpt":{"rendered":"<p>The Real Estate Business &amp; Pawnshop Regulator has issued a notification dated 2 April 2026 regarding the implementation of Prakas No. 005, \u17a2.\u179f.\u17a0.\u1794\u17d2\u179a.\u1780 dated 8 January 2026, approved by the Non-Banking Financial Services Authority (FSA). This Prakas establishes the requirement for real estate developers to prepare annual financial statements in accordance with applicable laws and [&hellip;]<\/p>\n","protected":false},"author":142049,"featured_media":1037,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14,15],"tags":[],"class_list":["post-1036","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","category-auditing"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Importance of Prakas No. 005 on the Preparation of Annual Financial Statements of Real Estate Developers in Cambodia - VSD AUDIT AND ASSURANCE<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/vsdkh.com\/zh\/\u67ec\u57d4\u5be8\u623f\u5730\u4ea7\u5f00\u53d1\u5546\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u7f16\u5236\u516c\u544a\u7b2c005\u53f7\/\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Importance of Prakas No. 005 on the Preparation of Annual Financial Statements of Real Estate Developers in Cambodia - VSD AUDIT AND ASSURANCE\" \/>\n<meta property=\"og:description\" content=\"The Real Estate Business &amp; Pawnshop Regulator has issued a notification dated 2 April 2026 regarding the implementation of Prakas No. 005, \u17a2.\u179f.\u17a0.\u1794\u17d2\u179a.\u1780 dated 8 January 2026, approved by the Non-Banking Financial Services Authority (FSA). 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