{"id":706,"date":"2026-03-21T13:33:03","date_gmt":"2026-03-21T13:33:03","guid":{"rendered":"https:\/\/vsdkhcom.bigscoots-staging.com\/?p=706"},"modified":"2026-04-12T08:47:24","modified_gmt":"2026-04-12T08:47:24","slug":"%e4%bb%8e2015%e5%b9%b4%e8%87%b32025%e5%b9%b4%e9%80%82%e7%94%a8%e4%ba%8e%e4%b8%ad%e5%b0%8f%e4%bc%81%e4%b8%9a%e7%9a%84%e5%9b%bd%e9%99%85%e8%b4%a2%e5%8a%a1%e6%8a%a5%e5%91%8a%e5%87%86%e5%88%99%ef%bc%88ifr","status":"publish","type":"post","link":"https:\/\/vsdkh.com\/zh\/from-the-2015-to-2025-cifrs-for-smes-how-cambodian-smes-should-prepare-for-the-new-standard\/","title":{"rendered":"\u4ece2015\u5e74\u52302025\u5e74\uff0c\u67ec\u57d4\u5be8\u4e2d\u5c0f\u4f01\u4e1a\u5e94\u5982\u4f55\u4e3a\u65b0\u51c6\u5219\u505a\u51c6\u5907"},"content":{"rendered":"<p><a href=\"https:\/\/www.acar.gov.kh\/\">\u4f1a\u8ba1\u4e0e\u5ba1\u8ba1\u76d1\u7ba1\u5c40 (ACAR)<\/a> \u5df2\u5168\u9762\u91c7\u7eb3\u300a\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u4e2d\u5c0f\u4f01\u4e1a\u300b\uff08IFRS for SMEs\uff09\u4f5c\u4e3a\u67ec\u57d4\u5be8\u4e2d\u5c0f\u4f01\u4e1a\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\uff08CIFRS for SMEs\uff09\u3002.<\/p>\n\n\n\n<p>\u968f\u7740\u56fd\u9645\u4f1a\u8ba1\u51c6\u5219\u7406\u4e8b\u4f1a\uff08IASB\uff09\u53d1\u5e03\u7b2c\u4e09\u7248 <a href=\"https:\/\/www.ifrs.org\/content\/dam\/ifrs\/publications\/ifrs-for-smes\/english\/2025\/ifrs-for-smes.pdf?bypass=on\">2025\u5e742\u6708\u9002\u7528\u300a\u7b80\u660e\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u300b<\/a>, \uff0c\u67ec\u57d4\u5be8\u2014\u2014\u4f5c\u4e3a\u4e00\u4e2a\u81ea\u52a8\u91c7\u7528\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u548c\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\uff08\u4e2d\u5c0f\u4f01\u4e1a\u9002\u7528\uff09\u7684\u53f8\u6cd5\u7ba1\u8f96\u533a\u2014\u2014\u5c06\u628a\u8fd9\u4e00\u66f4\u65b0\u540e\u7684\u51c6\u5219\u4f5c\u4e3aCIFRS for SMEs\uff082025\u5e74\u6216\u7b2c\u4e09\u7248\uff09\u9002\u7528\u3002.<\/p>\n\n\n\n<p>\u65b0\u51c6\u5219\u9002\u7528\u4e8e2027\u5e741\u67081\u65e5\u6216\u4e4b\u540e\u7684\u4f1a\u8ba1\u5e74\u5ea6\u671f\u95f4\uff0c\u5e76\u5141\u8bb8\u63d0\u524d\u91c7\u7528\u3002.<\/p>\n\n\n\n<p>\u5bf9\u4e8e\u76ee\u524d\u6b63\u5728\u5e94\u75282015\u5e74\u5c0f\u4f01\u4e1a\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\uff08\u7b2c\u4e8c\u7248\uff09\u7684\u67ec\u57d4\u5be8\u4e2d\u5c0f\u4f01\u4e1a\u800c\u8a00\uff0c\u8fd9\u9879\u53d8\u66f4\u9700\u8981\u5bf9\u5176\u4f1a\u8ba1\u653f\u7b56\u3001\u8d22\u52a1\u7cfb\u7edf\u548c\u5458\u5de5\u80fd\u529b\u8fdb\u884c\u51c6\u5907\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. \u67ec\u57d4\u5be8\u5168\u9762\u91c7\u7eb3\u4e2d\u5c0f\u4f01\u4e1a\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219<\/h3>\n\n\n\n<p>\u81ea\u6839\u636e\u300a\u4f1a\u8ba1\u4e0e\u5ba1\u8ba1\u6cd5\u300b\uff082016\u5e74\uff09\u548c\u5173\u4e8e\u975e\u94f6\u884c\u91d1\u878d\u670d\u52a1\u76d1\u7ba1\u673a\u6784\u4e0b\u5c5e\u5b9e\u4f53\u7ec4\u7ec7\u548c\u8fd0\u4f5c\u7684\u7b2c113\u53f7\u526f\u6cd5\u4ee4ANKR\/PK\uff0c\u4ee5\u53ca\u53c2\u7167\u7ecf\u6d4e\u4e0e\u8d22\u653f\u90e8\u9881\u5e03\u7684\u300a\u67ec\u57d4\u5be8\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u300b\uff082009\u5e74\u7b2c068\u53f7Prakas\uff09\uff0c\u548c\u7ecf\u6d4e\u4e0e\u8d22\u653f\u90e8\u56fd\u5bb6\u4f1a\u8ba1\u59d4\u5458\u4f1a\u53d1\u5e03\u7684\u5173\u4e8e\u5f15\u5165\u67ec\u57d4\u5be8\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u548c\u4e2d\u5c0f\u4f01\u4e1a\u67ec\u57d4\u5be8\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u7684\u7b2c097\/09\u53f7MF-NAC\u901a\u77e5\u4ee5\u6765\uff0c\u67ec\u57d4\u5be8\u5df2\u7ecf\u5b9e\u65bd\u4e86100% \u91c7\u7eb3\u56fd\u9645\u6807\u51c6\u7684\u660e\u786e\u653f\u7b56\u3002.<\/p>\n\n\n\n<p>\u8fd9\u610f\u5473\u7740\u5bf9\u6709\u516c\u4f17\u8d23\u4efb\u5b9e\u4f53\u7684\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\uff08IFRS\uff09\u5c06\u6210\u4e3a\u56fd\u9645\u6301\u7eed\u6027\u8d22\u52a1\u62a5\u544a\u51c6\u5219\uff08CIFRS\uff09\uff1b\u5bf9\u4e8e\u975e\u516c\u4f17\u8d23\u4efb\u5b9e\u4f53\u7684\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\uff08IFRS\uff09\u66f4\u9002\u7528\u4e8e\u4e2d\u5c0f\u4f01\u4e1a\uff08SMEs\uff09\u7684\u7248\u672c\uff0c\u5c06\u6210\u4e3a\u56fd\u9645\u6301\u7eed\u6027\u8d22\u52a1\u62a5\u544a\u51c6\u5219\uff08CIFRS\uff09\u66f4\u9002\u7528\u4e8e\u4e2d\u5c0f\u4f01\u4e1a\uff08SMEs\uff09\u7684\u7248\u672c\u3002.<\/p>\n\n\n\n<p>\u56e0\u6b64\uff0c\u5f53\u56fd\u9645\u4f1a\u8ba1\u51c6\u5219\u7406\u4e8b\u4f1a\uff08IASB\uff09\u53d1\u5e03\u65b0\u7684\u300a\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\uff08IFRS\uff09\u4e2d\u5c0f\u4f01\u4e1a\u300b\uff082025\u5e74\u7248\uff09\u65f6\uff0c\u5b83\u5c06\u81ea\u52a8\u6210\u4e3a\u67ec\u57d4\u5be8\u7684\u56fd\u5bb6\u62a5\u544a\u51c6\u5219\u2014\u2014\u65e0\u9700\u4fee\u6539\u6216\u5ef6\u8fdf\u3002.<\/p>\n\n\n\n<p><strong>\u5728\u5b9e\u9645\u5e94\u7528\u4e2d\uff1a<\/strong><\/p>\n\n\n\n<p><strong>\u6240\u6709\u76ee\u524d\u6839\u636e 2015 \u5e74\u67ec\u57d4\u5be8\u4e2d\u5c0f\u4f01\u4e1a\u7b80\u660e\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u8fdb\u884c\u62a5\u544a\u7684\u4e2d\u5c0f\u4f01\u4e1a\uff0c\u5c06\u9700\u8981\u8fc7\u6e21\u5230 2025 \u5e74\u67ec\u57d4\u5be8\u4e2d\u5c0f\u4f01\u4e1a\u7b80\u660e\u8d22\u52a1\u62a5\u544a\u51c6\u5219\uff0c\u9002\u7528\u4e8e 2027 \u5e74 1 \u6708 1 \u65e5\u6216\u4e4b\u540e\u5f00\u59cb\u7684\u8d22\u653f\u5e74\u5ea6\uff0c\u5982\u679c\u5b83\u4eec\u9009\u62e9\u63d0\u524d\u91c7\u7528\uff0c\u5219\u53ef\u66f4\u65e9\u3002.<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. \u786e\u8ba4\u60a8\u7684\u5b9e\u4f53\u7b26\u5408\u4e2d\u5c0f\u4f01\u4e1a\u8d44\u683c<\/h3>\n\n\n\n<p>\u5728\u65b0\u51c6\u5219\u7b2c 1 \u90e8\u5206\u2014\u2014\u4e2d\u5c0f\u578b\u5b9e\u4f53\u4e2d\uff1a\u4e2d\u5c0f\u578b\u5b9e\u4f53\u662f\u6307\u4e0d\u5177\u5907\u516c\u4f17\u95ee\u8d23\u80fd\u529b\uff1b\u5e76\u4e14\u4e3a\u6295\u8d44\u8005\u3001\u4e3b\u7ba1\u90e8\u95e8\u3001\u76d1\u7ba1\u673a\u6784\u3001\u8d37\u6b3e\u4eba\u6216\u7a0e\u52a1\u673a\u5173\u7b49\u5916\u90e8\u7528\u6237\u7f16\u5236\u4e00\u822c\u7528\u9014\u8d22\u52a1\u62a5\u8868\u7684\u5b9e\u4f53\u3002.<\/p>\n\n\n\n<p>\u53d1\u884c\u503a\u52a1\u6216\u80a1\u6743\u5de5\u5177\u7684\u5b9e\u4f53\uff0c\u6216\u4e3a\u5e7f\u6cdb\u7684\u5916\u90e8\u4eba\u58eb\uff08\u5982\u5438\u6536\u5b58\u6b3e\u7684\u673a\u6784\uff09\u6301\u6709\u8d44\u4ea7\u7684\u5b9e\u4f53\uff0c\u5177\u6709\u516c\u4f17\u95ee\u8d23\u6027\uff0c\u5fc5\u987b\u91c7\u7528\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\uff08\u5b8c\u6574\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\uff09\u800c\u4e0d\u662f\uff08\u5176\u4ed6\u51c6\u5219\uff09\u3002.<\/p>\n\n\n\n<p><strong>\u67ec\u57d4\u5be8\u4e2d\u5c0f\u4f01\u4e1a\u8d34\u58eb\uff1a<\/strong><\/p>\n\n\n\n<p><strong>\u5982\u679c\u8d35\u516c\u53f8\u5411ACAR\u63d0\u4ea4\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\uff0c\u5e76\u4e14\u975e\u4e0a\u5e02\u516c\u53f8\u6216\u672a\u88ab\u76d1\u7ba1\u4e3a\u91d1\u878d\u673a\u6784\uff0c\u90a3\u4e48\u60a8\u5f88\u53ef\u80fd\u5c5e\u4e8e\u4e2d\u5c0f\u4f01\u4e1a\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\uff08CIFRS for SMEs\uff09\u7684\u9002\u7528\u8303\u56f4\u3002.<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. \u5173\u952e\u6982\u5ff5\u548c\u6846\u67b6\u66f4\u65b0<\/h3>\n\n\n\n<p>\u7b2c\u4e09\u7248\u5728\u6982\u5ff5\u4e0a\u6709\u6240\u6539\u8fdb\uff0c\u4e0e\u56fd\u9645\u4f1a\u8ba1\u51c6\u5219\u7406\u4e8b\u4f1a\uff08IASB\uff092018\u5e74\u53d1\u5e03\u7684\u300a\u6982\u5ff5\u6846\u67b6\u300b\u4fdd\u6301\u4e00\u81f4\u3002.<\/p>\n\n\n\n<p>\u7b2c2\u8282\u201c\u6982\u5ff5\u4e0e\u666e\u904d\u539f\u5219\u201d\u6700\u91cd\u8981\u7684\u66f4\u65b0\u5305\u62ec\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5f3a\u5316\u5fe0\u5b9e\u8868\u8ff0\u548c\u76f8\u5173\u6027\uff1b;<\/li>\n\n\n\n<li>\u8d44\u4ea7\u3001\u8d1f\u503a\u548c\u6743\u76ca\u7684\u66f4\u6e05\u6670\u7684\u5b9a\u4e49\uff1b\u4ee5\u53ca<\/li>\n\n\n\n<li>\u6ce8\u91cd\u5b9e\u8d28\u800c\u975e\u5f62\u5f0f\uff0c\u6ce8\u91cd\u7269\u8d28\u6027\u3002.<\/li>\n<\/ul>\n\n\n\n<p>\u5bf9\u4e8e\u67ec\u57d4\u5be8\u7684\u4f1a\u8ba1\u5e08\u548c\u5ba1\u8ba1\u5e08\u6765\u8bf4\uff0c\u8fd9\u4e9b\u6982\u5ff5\u4e0a\u7684\u5b8c\u5584\u52a0\u5f3a\u4e86\u4e2d\u5c0f\u4f01\u4e1a\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u4e0e\u5b8c\u6574\u4f01\u4e1a\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u4e4b\u95f4\u7684\u8054\u7cfb\uff0c\u652f\u6301\u4e86\u6240\u6709\u884c\u4e1a\u8d22\u52a1\u62a5\u544a\u7684\u4e00\u81f4\u6027\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">4. \u4e0e2015\u5e74\u7248\u76f8\u6bd4\u7684\u4e3b\u8981\u6280\u672f\u53d8\u66f4<\/h3>\n\n\n\n<p>2025 \u5e74\u4e2d\u5c0f\u4f01\u4e1a\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\uff08CIFRS for SMEs\uff09\uff0c\u76f4\u63a5\u91c7\u7eb3\u81ea 2025 \u5e74 2 \u6708\u7248\u300a\u4e2d\u5c0f\u4f01\u4e1a\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u300b\uff08IFRS for SMEs Accounting Standard\uff09\uff08\u7b2c\u4e09\u7248\uff09\uff0c\u5f15\u5165\u4e86\u591a\u9879\u91cd\u5927\u4fee\u8ba2\uff0c\u65e8\u5728\u4f7f\u4e2d\u5c0f\u4f01\u4e1a\u7684\u62a5\u544a\u4e0e\u5b8c\u6574\u7248\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\uff08CIFRS\uff09\u7684\u539f\u5219\u4fdd\u6301\u4e00\u81f4\uff0c\u540c\u65f6\u4fdd\u6301\u5c0f\u578b\u5b9e\u4f53\u6240\u9700\u7684\u76ee\u6807\u6027\u548c\u7b80\u6d01\u6027\u3002.<\/p>\n\n\n\n<p>\u8fd9\u4e9b\u4fee\u8ba2\u5f71\u54cd\u4e86\u786e\u8ba4\u548c\u8ba1\u91cf\u8981\u6c42\u4ee5\u53ca\u62ab\u9732\uff0c\u7279\u522b\u662f\u5728\u91d1\u878d\u5de5\u5177\u3001\u4e1a\u52a1\u5408\u5e76\u3001\u516c\u5141\u4ef7\u503c\u8ba1\u91cf\u4ee5\u53ca\u6536\u5165\u786e\u8ba4\u7b49\u9886\u57df\u3002.<\/p>\n\n\n\n<p>\u4ee5\u4e0b\u662f\u4e0e\u67ec\u57d4\u5be8\u4e2d\u5c0f\u578b\u4f01\u4e1a\u6700\u76f8\u5173\u7684\u4e3b\u8981\u53d8\u5316\u6458\u8981\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4e5d\u3001\u5408\u5e76\u53ca\u5206\u90e8\u8d22\u52a1\u62a5\u8868<\/h3>\n\n\n\n<p>\u65b0\u7248\u672c\u5f15\u5165\u4e86\u4e00\u4e2a\u5355\u4e00\u7684\u63a7\u5236\u6a21\u578b\uff08\u7b2c 9.4-9.6 \u6bb5\uff09\uff0c\u8be5\u6a21\u578b\u7b80\u5316\u4e86\u4e2d\u5c0f\u4f01\u4e1a\u8bc4\u4f30\u4e00\u5bb6\u5b9e\u4f53\u662f\u5426\u63a7\u5236\u53e6\u4e00\u5bb6\u5b9e\u4f53\u7684\u65b9\u5f0f\u3002.<\/p>\n\n\n\n<p>\u6839\u636e\u66f4\u65b0\u540e\u7684\u5b9a\u4e49\uff0c\u5f53\u4e00\u5bb6\u6295\u8d44\u8005\u62e5\u6709\u4ee5\u4e0b\u60c5\u51b5\u65f6\uff0c\u5c31\u63a7\u5236\u4e00\u5bb6\u88ab\u6295\u8d44\u65b9\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5bf9\u88ab\u6295\u8d44\u8005\u7684\u63a7\u5236\u6743;<\/li>\n\n\n\n<li>\u56e0\u5176\u53c2\u4e0e\u800c\u83b7\u5f97\u7684\u5bf9\u53ef\u53d8\u56de\u62a5\u7684\u98ce\u9669\u6216\u6743\u5229\uff1b\u4ee5\u53ca<\/li>\n\n\n\n<li>\u5229\u7528\u5176\u529b\u91cf\u5f71\u54cd\u90a3\u4e9b\u56de\u62a5\u7684\u80fd\u529b\u3002.<\/li>\n<\/ul>\n\n\n\n<p>\u8fd9\u53d6\u4ee3\u4e862015\u5e74\u7248\u672c\u4e2d\u4f7f\u7528\u7684\u66f4\u590d\u6742\u7684\u6295\u7968\u6743\u3001\u98ce\u9669\u548c\u56de\u62a5\u7ec4\u5408\u3002.<\/p>\n\n\n\n<p>\u4e2d\u5c0f\u578b\u4f01\u4e1a\u73b0\u5728\u9700\u8981\u91cd\u65b0\u8bc4\u4f30\u6240\u6709\u73b0\u6709\u6295\u8d44\uff0c\u5e76\u786e\u5b9a\u5b83\u4eec\u662f\u5426\u7b26\u5408\u65b0\u7684\u63a7\u5236\u6743\u5b9a\u4e49\u3002.<\/p>\n\n\n\n<p><strong>\u67ec\u57d4\u5be8\u80cc\u666f<\/strong><\/p>\n\n\n\n<p>\u5728\u67ec\u57d4\u5be8\uff0c\u8bb8\u591a\u4e2d\u5c0f\u4f01\u4e1a\u4ee5\u5bb6\u65cf\u5f0f\u7ecf\u8425\u6216\u901a\u8fc7\u6295\u8d44\u63a7\u80a1\u7ed3\u6784\u8fd0\u8425\uff0c\u6b64\u524d\u66fe\u5c06\u67d0\u4e9b\u5b50\u516c\u53f8\u89c6\u4e3a\u8054\u8425\u516c\u53f8\u7684\u5b9e\u4f53\uff0c\u73b0\u5728\u53ef\u80fd\u9700\u8981\u5408\u5e76\u5b83\u4eec\u3002.<\/p>\n\n\n\n<p>\u5bf9\u63a7\u5236\u8bc4\u4f30\u53ca\u5176\u652f\u6301\u6027\u8bc1\u636e\u8fdb\u884c\u59a5\u5584\u8bb0\u5f55\uff0c\u5bf9\u4e8e\u5ba1\u8ba1\u548c ACAR \u7533\u62a5\u76ee\u7684\u81f3\u5173\u91cd\u8981\u3002.<\/p>\n\n\n\n<pre class=\"wp-block-preformatted\">\u53c2\u8003\uff1a2025\u5e74\u5c0f\u4f01\u4e1a\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\uff08CIFRS for SMEs\uff09\u7b2c9.4\u20139.6\u8282\u3002<\/pre>\n\n\n\n<h3 class=\"wp-block-heading\">b. \u7b2c 11 \u8282 \u2013 \u91d1\u878d\u5de5\u5177\uff08\u5408\u5e76\u81ea\u4ee5\u5f80\u7684\u7b2c 11 \u8282\u548c\u7b2c 12 \u8282\uff09<\/h3>\n\n\n\n<p>2025\u5e74\u7248\u5c06\u539f\u7b2c11\u548c\u7b2c12\u8282\u5408\u5e76\u4e3a\u5355\u4e00\u3001\u5168\u9762\u7684\u7b2c11\u8282\u2014\u2014\u91d1\u878d\u5de5\u5177\uff0c\u4e3a\u786e\u8ba4\u3001\u8ba1\u91cf\u548c\u62ab\u9732\u63d0\u4f9b\u4e86\u66f4\u6e05\u6670\u7684\u6846\u67b6\u3002.<\/p>\n\n\n\n<p>\u4e3b\u8981\u4fee\u8ba2\u5305\u62ec\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4fdd\u7559\u4e24\u79cd\u8ba1\u91cf\u7c7b\u522b\uff08\u644a\u4f59\u6210\u672c\u548c\u4ee5\u516c\u5141\u4ef7\u503c\u8ba1\u91cf\u4e14\u5176\u53d8\u52a8\u8ba1\u5165\u5f53\u671f\u635f\u76ca\uff09,<\/li>\n\n\n\n<li>\u53d6\u6d88\u5e94\u7528\u300a\u56fd\u9645\u4f1a\u8ba1\u51c6\u5219\u7b2c 39 \u53f7\u300b\u7684\u9009\u9879,<\/li>\n\n\n\n<li>\u589e\u5f3a\u7684\u62ab\u9732\u8981\u6c42\uff0c\u6db5\u76d6\u4fe1\u7528\u98ce\u9669\u3001\u6d41\u52a8\u6027\u98ce\u9669\u548c\u671f\u9650\u5206\u6790\uff0c\u4ee5\u53ca<\/li>\n\n\n\n<li>\u5173\u4e8e\u53d6\u6d88\u786e\u8ba4\u3001\u62b5\u9500\u548c\u7b80\u6613\u5957\u671f\u4fdd\u503c\u4f1a\u8ba1\u7684\u660e\u786e\u6307\u5bfc\u3002.<\/li>\n<\/ul>\n\n\n\n<p>\u8be5\u51cf\u503c\u6a21\u578b\u7ee7\u7eed\u9075\u5faa\u5df2\u53d1\u751f\u635f\u5931\u6cd5\uff08\u7b2c 11.25\u201311.28 \u6bb5\uff09\uff0c\u6839\u636e\u8be5\u65b9\u6cd5\uff0c\u635f\u5931\u4ec5\u5728\u5b58\u5728\u5ba2\u89c2\u51cf\u503c\u8bc1\u636e\u65f6\uff08\u4f8b\u5982\u8fdd\u7ea6\u3001\u4e25\u91cd\u7684\u8d22\u52a1\u56f0\u96be\u6216\u5408\u540c\u8fdd\u7ea6\uff09\u624d\u80fd\u786e\u8ba4\uff0c\u800c\u4e0d\u662f\u901a\u8fc7\u524d\u77bb\u6027\u7684\u9884\u671f\u4fe1\u7528\u635f\u5931\uff08ECL\uff09\u6a21\u578b\u3002.<\/p>\n\n\n\n<p><strong>\u67ec\u57d4\u5be8\u80cc\u666f<\/strong><\/p>\n\n\n\n<p>\u6839\u636e 2025 \u5e74\u7684\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u4e2d\u5c0f\u4f01\u4e1a\uff08IFRS for SMEs 2025\uff09\uff0c\u6301\u6709\u5927\u91cf\u8d37\u6b3e\u5e94\u6536\u6b3e\u3001\u516c\u53f8\u95f4\u4f59\u989d\u6216\u552e\u540e\u56de\u79df\u5b89\u6392\u7684\u4e2d\u5c0f\u4f01\u4e1a\uff0c\u5e94\u5ba1\u67e5\u5176\u8ba1\u91cf\u548c\u51cf\u503c\u5904\u7406\u6d41\u7a0b\u3002.<\/p>\n\n\n\n<p>\u867d\u7136\u4fdd\u7559\u5df2\u53d1\u751f\u635f\u5931\u6a21\u578b\uff0c\u4f46\u4e2d\u5c0f\u4f01\u4e1a\u5fc5\u987b\u52a0\u5f3a\u5bf9\u4fe1\u8d37\u8d28\u91cf\u3001\u671f\u9650\u548c\u6d41\u52a8\u6027\u72b6\u51b5\u7684\u62ab\u9732\uff0c\u7279\u522b\u662f\u5728\u878d\u8d44\u548c\u4f9b\u5e94\u5546\u4fe1\u8d37\u666e\u904d\u5b58\u5728\u7684\u60c5\u51b5\u4e0b\u3002.<\/p>\n\n\n\n<pre class=\"wp-block-preformatted\">\u53c2\u8003\uff1a2025\u5e74\u300a\u5c0f\u4f01\u4e1a\u4f1a\u8ba1\u51c6\u5219\u300b\u7b2c11.1\u201311.3\u300111.14\u201311.28\u300111.33\u201311.43B\u8282<\/pre>\n\n\n\n<h3 class=\"wp-block-heading\">c. \u7b2c12\u8282 \u2013 \u516c\u5141\u4ef7\u503c\u8ba1\u91cf\uff08\u65b0\u589e\u7ae0\u8282\uff09<\/h3>\n\n\n\n<p>2025\u5e74\u7248\u7684\u4e00\u9879\u91cd\u5927\u65b0\u589e\u5185\u5bb9\u662f\u5f15\u5165\u4e86\u7b2c12\u8282\u201c\u516c\u5141\u4ef7\u503c\u8ba1\u91cf\u201d\uff0c\u8be5\u90e8\u5206\u6574\u5408\u4e86\u4e4b\u524d\u5206\u6563\u5728\u5404\u4e2a\u7ae0\u8282\u4e2d\u7684\u516c\u5141\u4ef7\u503c\u6307\u5bfc\u3002.<\/p>\n\n\n\n<p>\u4e3b\u8981\u7279\u70b9\u5305\u62ec\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u516c\u5141\u4ef7\u503c\u7684\u6e05\u6670\u4e00\u81f4\u7684\u5b9a\u4e49\u4e3a\u8d44\u4ea7\u51fa\u552e\u6216\u8d1f\u503a\u8f6c\u8ba9\u5728\u6709\u5e8f\u4ea4\u6613\u4e2d\u6240\u80fd\u83b7\u5f97\u6216\u652f\u4ed8\u7684\u4ef7\u683c\uff08\u7b2c12.5\u6bb5\uff09\uff0c,<\/li>\n\n\n\n<li>\u4f18\u5316\u4e09\u7ea7\u516c\u5141\u4ef7\u503c\u5c42\u7ea7\uff08\u7b2c 12.9\u201312.13 \u6bb5\uff09\uff0c\u4f18\u5148\u8003\u8651\u53ef\u89c2\u5bdf\u7684\u8f93\u5165\u503c\u548c\u57fa\u4e8e\u5e02\u573a\u7684\u8bc1\u636e\uff0c\u5e76<\/li>\n\n\n\n<li>\u5bf9\u4f30\u503c\u6280\u672f\u3001\u5173\u952e\u8f93\u5165\u548c\u5047\u8bbe\u654f\u611f\u6027\u62ab\u9732\u7684\u589e\u5f3a\u8981\u6c42\u3002.<\/li>\n<\/ul>\n\n\n\n<p><strong>\u67ec\u57d4\u5be8\u80cc\u666f<\/strong><\/p>\n\n\n\n<p>\u8fd9\u4e00\u65b0\u90e8\u5206\u5bf9\u4e8e\u62e5\u6709\u6295\u8d44\u6027\u623f\u5730\u4ea7\u3001\u91d1\u878d\u5de5\u5177\u6216\u516c\u5141\u4ef7\u503c\u8ba1\u91cf\u7684\u5173\u8054\u65b9\u91d1\u878d\u8d44\u4ea7\u7684\u67ec\u57d4\u5be8\u4e2d\u5c0f\u4f01\u4e1a\u5c24\u5176\u91cd\u8981\u3002.<\/p>\n\n\n\n<p>\u5b9e\u4f53\u5e94\u786e\u4fdd\u4f30\u503c\u5177\u6709\u652f\u6301\u6027\u4e14\u6709\u9002\u5f53\u7684\u8bb0\u5f55\u3002\u5728\u7f3a\u4e4f\u6d3b\u8dc3\u5e02\u573a\u7684\u60c5\u51b5\u4e0b\uff0c\u4f30\u503c\u6280\u672f\u5fc5\u987b\u900f\u660e\u4e14\u5408\u7406\u3002.<\/p>\n\n\n\n<pre class=\"wp-block-preformatted\">\u53c2\u8003\uff1a2025 \u5e74\u4e2d\u5c0f\u4f01\u4e1a\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u7b2c 12.1\u201312.13 \u6761<\/pre>\n\n\n\n<h3 class=\"wp-block-heading\">d. \u7b2c 19 \u8282 \u2013 \u4f01\u4e1a\u5408\u5e76\u4e0e\u5546\u8a89<\/h3>\n\n\n\n<p>\u7b2c19\u8282\u7684\u6307\u5357\u5df2\u5927\u5e45\u66f4\u65b0\uff0c\u4ee5\u7b26\u5408\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u7b2c3\u53f7\uff082008\u5e74\uff09\u7684\u6846\u67b6\u3002.<\/p>\n\n\n\n<p>\u4e3b\u8981\u53d8\u66f4\u5305\u62ec\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u786e\u5b9a\u4e00\u9879\u4ea4\u6613\u662f\u4f01\u4e1a\u5408\u5e76\u8fd8\u662f\u8d44\u4ea7\u6536\u8d2d\uff08\u7b2c 19.4A\u201319.4C \u6bb5\uff09\u3002.<\/li>\n\n\n\n<li>\u589e\u5f3a\u7684\u5e94\u7528 <strong>\u83b7\u53d6\u65b9\u6cd5<\/strong>, \u9700\u8981\u8bc6\u522b\u6536\u8d2d\u65b9\uff0c\u786e\u5b9a\u6536\u8d2d\u65e5\u671f\uff0c\u5e76\u4ee5\u516c\u5141\u4ef7\u503c\u786e\u8ba4\u53ef\u8fa8\u8ba4\u8d44\u4ea7\u548c\u8d1f\u503a\uff08\u7b2c19.7\u201319.13\u6bb5\uff09\u3002.<\/li>\n\n\n\n<li><strong>\u597d\u610f<\/strong> \u4ecd\u9700\u7ee7\u7eed\u644a\u9500\uff0c\u4f46\u8be5\u51c6\u5219\u5bf9\u786e\u5b9a\u5176 <strong>\u4f7f\u7528\u5bff\u547d<\/strong>, \uff0c\u4e0d\u8d85\u8fc7 <strong>\u5341\u5e74<\/strong>, \uff0c\u5e76\u6267\u884c <strong>\u969c\u788d\u7269\u5ba1\u67e5<\/strong> (\u7b2c 19.23\u201319.24 \u6bb5)\u3002.<\/li>\n\n\n\n<li><strong>\u6536\u8d2d\u76f8\u5173\u8d39\u7528<\/strong> \u5fc5\u987b\u6309\u53d1\u751f\u65f6\u8d39\u7528\u5316\uff08\u7b2c19.18\u6bb5\uff09\u3002.<\/li>\n<\/ul>\n\n\n\n<p>\u67ec\u57d4\u5be8\u80cc\u666f<\/p>\n\n\n\n<p>\u8bb8\u591a\u67ec\u57d4\u5be8\u7684\u4e2d\u5c0f\u578b\u4f01\u4e1a\u901a\u8fc7\u6536\u8d2d\u3001\u91cd\u7ec4\u6216\u96c6\u56e2\u91cd\u7ec4\u5b9e\u73b0\u589e\u957f\u3002\u5b9e\u4f53\u5fc5\u987b\u786e\u4fdd\u4f1a\u8ba1\u5904\u7406\u6b63\u786e\u53cd\u6620\u4ea4\u6613\u7684\u6027\u8d28\u2014\u2014\u533a\u5206\u771f\u6b63\u7684\u4f01\u4e1a\u5408\u5e76\u548c\u8d44\u4ea7\u8d2d\u4e70\u2014\u2014\u5e76\u4e14\u5546\u8a89\u5f97\u5230\u7cfb\u7edf\u644a\u9500\u548c\u51cf\u503c\u6d4b\u8bd5\u3002.<\/p>\n\n\n\n<pre class=\"wp-block-preformatted\">\u53c2\u8003\uff1aIFRS\u4e2d\u5c0f\u4f01\u4e1a\u4f1a\u8ba1\u51c6\u5219\uff082025\u5e74\u7248\uff09\u7b2c19.4A\u81f319.24\u8282<\/pre>\n\n\n\n<h3 class=\"wp-block-heading\">e. \u7b2c23\u8282 \u2013 \u6765\u81ea\u5ba2\u6237\u5408\u540c\u7684\u6536\u5165<\/h3>\n\n\n\n<p>\u4e5f\u8bb8\u6700\u5177\u53d8\u9769\u6027\u7684\u4fee\u8ba2\u662f\uff0c2025 \u6807\u51c6\u7528\u65b0\u7684\u6536\u5165\u786e\u8ba4\u6a21\u578b\u53d6\u4ee3\u4e86\u65e7\u7684\u6536\u5165\u786e\u8ba4\u6a21\u578b <strong>\u4e94\u6b65\u6846\u67b6<\/strong> \u57fa\u4e8e\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u7b2c15\u53f7\uff08IFRS 15\uff09\u7684\u6838\u5fc3\u539f\u5219\uff08\u7b2c23.5\u6bb5\uff09\uff1a<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u8bc6\u522b\u4e0e\u5ba2\u6237\u7684\u5408\u540c\uff1b;<\/li>\n\n\n\n<li>\u8bc6\u522b\u5c65\u7ea6\u4e49\u52a1;<\/li>\n\n\n\n<li>\u786e\u5b9a\u4ea4\u6613\u4ef7\u683c;<\/li>\n\n\n\n<li>\u5c06\u4ea4\u6613\u4ef7\u683c\u5206\u644a\u81f3\u5c65\u7ea6\u4e49\u52a1\uff1b\u548c<\/li>\n\n\n\n<li>\u5105\uff08\u6216\u5728\uff09\u5c65\u7ea6\u4e49\u52a1\u5f97\u5230\u5c65\u884c\u65f6\u786e\u8ba4\u6536\u5165.<\/li>\n<\/ol>\n\n\n\n<p>\u7126\u70b9\u4ece\u201c\u98ce\u9669\u548c\u56de\u62a5\u7684\u8f6c\u79fb\u201d\u8f6c\u5411 <strong>\u63a7\u5236\u8f6c\u79fb<\/strong> (\u7b2c 23.9-23.12 \u6bb5)\uff0c\u4f7f\u4e2d\u5c0f\u4f01\u4e1a\u6536\u5165\u786e\u8ba4\u4e0e\u4ea4\u6613\u7684\u6839\u672c\u7ecf\u6d4e\u73b0\u5b9e\u4fdd\u6301\u4e00\u81f4\u3002.<\/p>\n\n\n\n<p><strong>\u67ec\u57d4\u5be8\u80cc\u666f<\/strong><\/p>\n\n\n\n<p>\u5efa\u7b51\u3001\u623f\u5730\u4ea7\u3001\u6559\u80b2\u548c\u4e13\u4e1a\u670d\u52a1\u7b49\u884c\u4e1a\u7684\u7684\u4e2d\u5c0f\u4f01\u4e1a\u5c06\u53d7\u5230\u6700\u5927\u5f71\u54cd\u3002.<\/p>\n\n\n\n<p>\u6536\u5165\u5e94\u80fd\u53cd\u6620\u63a7\u5236\u6743\u5411\u5ba2\u6237\u8f6c\u79fb\u7684\u6a21\u5f0f\uff0c\u8fd9\u9700\u8981\u5bf9\u5408\u540c\u3001\u5c65\u7ea6\u8fdb\u5c55\u548c\u53ef\u53d8\u5bf9\u4ef7\u6761\u6b3e\u8fdb\u884c\u66f4\u4ed4\u7ec6\u7684\u5206\u6790\u3002.<\/p>\n\n\n\n<pre class=\"wp-block-preformatted\">\u53c2\u8003\uff1a2025 \u5e74\u4e2d\u5c0f\u578b\u4f01\u4e1a\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u7b2c 23.5-23.12 \u8282<\/pre>\n\n\n\n<h3 class=\"wp-block-heading\">f. \u7b2c7\u8282 \u2013 \u73b0\u91d1\u6d41\u91cf\u8868<\/h3>\n\n\n\n<p>2025\u5e74\u4fee\u8ba2\u7248\u901a\u8fc7\u5f15\u5165\u65b0\u7684\u62ab\u9732\u8981\u6c42\uff0c\u52a0\u5f3a\u4e86\u900f\u660e\u5ea6\uff0c\u5177\u4f53\u8981\u6c42\u5305\u62ec\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u878d\u8d44\u6d3b\u52a8\u4ea7\u751f\u7684\u8d1f\u503a\u53d8\u52a8\u8c03\u8282\u8868<\/strong> \uff08\u7b2c7.19A\u6bb5\uff09\uff1b\u548c<\/li>\n\n\n\n<li><strong>\u4f9b\u5e94\u5546\u878d\u8d44\u5b89\u6392<\/strong> \uff08\u7b2c 7.19B\u20137.19C \u6bb5\uff09\u3002.<\/li>\n<\/ul>\n\n\n\n<p>\u8fd9\u4e9b\u62ab\u9732\u4fe1\u606f\u6709\u52a9\u4e8e\u7528\u6237\u66f4\u597d\u5730\u7406\u89e3\u4e2d\u5c0f\u578b\u4f01\u4e1a\u5982\u4f55\u83b7\u53d6\u548c\u7ba1\u7406\u878d\u8d44\uff0c\u4ee5\u53ca\u4f9b\u5e94\u5546\u4fe1\u7528\u5b89\u6392\u5bf9\u6d41\u52a8\u6027\u548c\u507f\u4ed8\u80fd\u529b\u7684\u5f71\u54cd\u3002.<\/p>\n\n\n\n<p><strong>\u67ec\u57d4\u5be8\u80cc\u666f<\/strong><\/p>\n\n\n\n<p><br>\u4f9d\u8d56\u77ed\u671f\u4f9b\u5e94\u5546\u4fe1\u8d37\u6216\u94f6\u884c\u900f\u652f\u7684\u4e2d\u5c0f\u4f01\u4e1a\uff08\u5728\u8d38\u6613\u548c\u5236\u9020\u4e1a\u9886\u57df\u5c24\u4e3a\u666e\u904d\uff09\u73b0\u5728\u5fc5\u987b\u5728\u5176\u8d22\u52a1\u62a5\u8868\u4e2d\u6e05\u6670\u62ab\u9732\u8fd9\u4e9b\u5b89\u6392\uff0c\u4ee5\u63d0\u4f9b\u73b0\u91d1\u7ba1\u7406\u548c\u503a\u52a1\u507f\u8fd8\u6d3b\u52a8\u7684\u900f\u660e\u89c6\u56fe\u3002.<\/p>\n\n\n\n<pre class=\"wp-block-preformatted\">\u53c2\u8003\uff1a2025 \u5e74\u4e2d\u5c0f\u4f01\u4e1a\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u7b2c 7.19A\u20137.19C \u6761<\/pre>\n\n\n\n<h3 class=\"wp-block-heading\">5. \u4ece2015\u5e74\u5c0f\u4f01\u4e1a\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u8fc7\u6e21\u52302025\u5e74\u5c0f\u4f01\u4e1a\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219<\/h3>\n\n\n\n<p>\u8fc7\u6e21\u8fc7\u7a0b\u53d7...\u6307\u5bfc <strong>\u7b2c35\u7ae0 \u2013 \u5411\u300a\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\uff08\u4e2d\u5c0f\u4f01\u4e1a\u9002\u7528\uff09\u300b\u4f1a\u8ba1\u51c6\u5219\u7684\u8fc7\u6e21<\/strong>.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u751f\u6548\u65e5\u671f<\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5f3a\u5236\u7684 <strong>\u81ea2027\u5e741\u67081\u65e5\u8d77\u5f00\u59cb\u7684\u671f\u95f4<\/strong>.<\/li>\n\n\n\n<li><strong>\u5141\u8bb8\u63d0\u524d\u91c7\u7528<\/strong>, \uff0c\u4f8b\u5982\u4ece2026\u5e74\u8d77\u3002.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u8f6c\u6362\u7a0b\u5e8f<\/strong><\/h4>\n\n\n\n<p>\u8fc7\u6e21\u65e5\u671f\uff08\u901a\u5e38\u4e3a\u6700\u65e9\u53ef\u6bd4\u671f\u95f4\u7684\u5f00\u59cb\u65e5\u671f\uff09 <strong>2026\u5e741\u67081\u65e5<\/strong>):<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u8bc6\u522b<\/strong> \u65b0\u51c6\u5219\u8981\u6c42\u7684\u6240\u6709\u8d44\u4ea7\u548c\u8d1f\u503a\u3002.<\/li>\n\n\n\n<li><strong>\u53d6\u6d88\u8bc6\u522b<\/strong> \u4e0d\u518d\u5141\u8bb8\u7684\u9879\u76ee\uff08\u4f8b\u5982\uff0c\u8fc7\u671f\u7684\u5ef6\u671f\uff09\u3002.<\/li>\n\n\n\n<li><strong>\u91cd\u65b0\u5206\u7c7b<\/strong> \u9879\u76ee\uff08\u4f8b\u5982\uff0c\u6210\u672c\u5230\u516c\u5141\u4ef7\u503c\uff09\u3002.<\/li>\n\n\n\n<li><strong>\u8c03\u6574\u7559\u5b58\u6536\u76ca<\/strong> \u7528\u4e8e\u7d2f\u79ef\u6548\u5e94\u3002.<\/li>\n<\/ol>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u8c41\u514d\u548c\u9009\u9879<\/strong><\/h4>\n\n\n\n<p>\u7b2c 35 \u6761\u63d0\u4f9b\u4e86\u7075\u6d3b\u6027\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5df2\u5b8c\u6210 <strong>\u5ba2\u6237\u5408\u540c<\/strong> \u8fc7\u6e21\u65e5\u671f\u524d\u7684\u58f0\u660e\u3002.<\/li>\n\n\n\n<li>\u5e94\u7528\u9009\u9879 <strong>\u65b0\u6536\u5165\u548c\u4e1a\u52a1\u5408\u5e76\u89c4\u5219\u9884\u671f<\/strong>.<\/li>\n\n\n\n<li>\u7b80\u4f53 <strong>\u516c\u5141\u4ef7\u503c\u91cd\u8ff0<\/strong> \u5bf9\u4e8e\u73b0\u6709\u8d44\u4ea7\u3002.<\/li>\n<\/ul>\n\n\n\n<p><strong>\u67ec\u57d4\u5be8\u80cc\u666f<\/strong><\/p>\n\n\n\n<p>\u5bf9\u4e8e\u6839\u636e2015\u5e74\u5c0f\u4f01\u4e1a\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u5ba1\u8ba1\u7684\u4e2d\u5c0f\u4f01\u4e1a\uff0c\u53ca\u65e9\u89c4\u5212\u53ef\u4e3a\u51c6\u5907\u7559\u51fa\u65f6\u95f4 <strong>\u671f\u521d\u4f59\u989d<\/strong>, \u66f4\u65b0\u5de5\u4f5c\u5e95\u7a3f\uff0c\u5e76\u4e0e\u5ba1\u8ba1\u5e08\u548cACAR\u7533\u62a5\u622a\u6b62\u65e5\u671f\u8fdb\u884c\u534f\u8c03\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">6. \u66f4\u65b0\u4f1a\u8ba1\u7cfb\u7edf\u3001\u6587\u6863\u548c\u653f\u7b56<\/h3>\n\n\n\n<p>\u67ec\u57d4\u5be8\u7684\u4e2d\u5c0f\u578b\u4f01\u4e1a\u5e94\u8be5\u5f00\u59cb\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u66f4\u65b0 <strong>\u4f1a\u8ba1\u79d1\u76ee\u8868<\/strong> \u548c\u62ab\u9732\u65b0\u60c5\u51b5\u3002.<\/li>\n\n\n\n<li>\u4fee\u8ba2 <strong>\u4f1a\u8ba1\u653f\u7b56\u624b\u518c<\/strong> \u4ee5\u7b26\u5408 2025 \u5e74\u7684\u8981\u6c42\u3002.<\/li>\n\n\n\n<li>\u786e\u4fdd <strong>ERP\u6216\u4f1a\u8ba1\u8f6f\u4ef6<\/strong> \u53ef\u4ee5\u6355\u6349\u65b0\u6570\u636e\u2014\u2014\u7279\u522b\u662f\u5728\u516c\u5141\u4ef7\u503c\u3001\u878d\u8d44\u8d1f\u503a\u5bf9\u8d26\u548c\u6536\u5165\u786e\u8ba4\u65b9\u9762\u3002.<\/li>\n<\/ul>\n\n\n\n<p><strong>\u63d0\u793a\uff1a<\/strong> \u5728\u60a8\u9996\u6b21\u4e8e2027\u5e74\u8fdb\u5165\u62a5\u544a\u5468\u671f\u4e4b\u524d\uff0c\u8bf7\u8ba9\u60a8\u7684\u5916\u90e8\u4f1a\u8ba1\u5e08\u6216\u5ba1\u8ba1\u5e08\u5ba1\u67e5\u7cfb\u7edf\u8f93\u51fa\uff0c\u4ee5\u786e\u4fdd\u5408\u89c4\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">7. \u52a0\u5f3a\u5185\u90e8\u63a7\u5236\u548c\u4e13\u4e1a\u5224\u65ad<\/h3>\n\n\n\n<p>\u65b0\u7684\u4e2d\u5c0f\u4f01\u4e1a\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u66f4\u52a0\u4f9d\u8d56 <strong>\u57fa\u4e8e\u539f\u5219\u7684\u89e3\u91ca<\/strong> \u6bd4\u8be6\u7ec6\u7684\u89c4\u5219\u3002.<\/p>\n\n\n\n<p>\u56e0\u6b64\uff0c\u7ba1\u7406\u5c42\u7684\u5224\u65ad\u53d8\u5f97\u81f3\u5173\u91cd\u8981\uff0c\u5c24\u5176\u662f\u5728\u4ee5\u4e0b\u65b9\u9762\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u8bc4\u4f30\u63a7\u5236\u5173\u7cfb\uff0c,<\/li>\n\n\n\n<li>\u786e\u5b9a\u516c\u5141\u4ef7\u503c,<\/li>\n\n\n\n<li>\u5c06\u6536\u5165\u5206\u914d\u81f3\u5c65\u7ea6\u4e49\u52a1\uff0c\u5e76<\/li>\n\n\n\n<li>\u9884\u8ba1\u4fe1\u7528\u635f\u5931.<\/li>\n<\/ul>\n\n\n\n<p>\u8bb0\u5f55\u6b64\u7c7b\u5224\u51b3\u4e0d\u4ec5\u6709\u52a9\u4e8e\u5408\u89c4\uff0c\u8fd8\u80fd\u63d0\u9ad8\u5ba1\u8ba1\u7684\u51c6\u5907\u7a0b\u5ea6\u3002.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">8. \u57f9\u8bad\u60a8\u7684\u8d22\u52a1\u56e2\u961f\u5e76\u4e0e\u5229\u76ca\u76f8\u5173\u8005\u6c9f\u901a<\/h3>\n\n\n\n<p>\u8f6c\u578b\u6210\u529f\u53d6\u51b3\u4e8e\u4eba\uff0c\u800c\u4e0d\u4ec5\u4ec5\u662f\u653f\u7b56\u3002.<br>\u67ec\u57d4\u5be8\u7684\u4e2d\u5c0f\u578b\u4f01\u4e1a\u5e94\u8be5\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u8fdb\u884c <strong>\u5458\u5de5\u57f9\u8bad<\/strong> \u5173\u4e8e\u6700\u65b0\u7684\u300a\u4e2d\u5c0f\u4f01\u4e1a\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u300b\u7ae0\u8282\u3002.<\/li>\n\n\n\n<li>\u53c2\u4e0e <strong>\u5ba1\u8ba1\u5e08\u3001\u987e\u95ee\u548c\u7a0e\u52a1\u987e\u95ee<\/strong> \u65e9\u671f\u5bf9\u9f50\u89e3\u91ca\u3002.<\/li>\n\n\n\n<li>\u5411\u2026\u2026\u6c9f\u901a\u9884\u671f\u8d22\u52a1\u4e1a\u7ee9\u53d8\u52a8 <strong>\u80a1\u4e1c\u3001\u94f6\u884c\u548c\u76d1\u7ba1\u673a\u6784<\/strong>.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">9. \u8003\u8651\u65e9\u671f\u91c7\u7528\u4ee5\u83b7\u5f97\u6218\u7565\u4f18\u52bf<\/h3>\n\n\n\n<p>\u5c3d\u7ba12027\u5e74\u662f\u6b63\u5f0f\u751f\u6548\u7684\u5e74\u4efd\uff0c, <strong>\u65e9\u671f\u91c7\u7528<\/strong> \u56fd\u9645\u5c0f\u4f01\u4e1a\u8d22\u52a1\u62a5\u544a\u51c6\u5219\uff082025\u5e74\u7248\uff09\u53ef\u4ee5\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5728\u900f\u660e\u5ea6\u548c\u6cbb\u7406\u65b9\u9762\u5c55\u73b0\u9886\u5bfc\u529b\u3002.<\/li>\n\n\n\n<li>\u4f7f\u7528\u5b8c\u6574\u7684\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219 (IFRS) \u7b80\u5316\u4e0e\u8de8\u56fd\u5408\u4f5c\u4f19\u4f34\u7684\u53ef\u6bd4\u6027\u3002.<\/li>\n\n\n\n<li>\u52a0\u5f3a\u4e0e\u6295\u8d44\u8005\u548c\u91d1\u878d\u673a\u6784\u7684\u4fe1\u8a89\u3002.<\/li>\n\n\n\n<li>\u907f\u514d\u5306\u5fd9\u5728\u6700\u540e\u65f6\u523b\u63d0\u4ea4ACAR\u6587\u4ef6\u3002.<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>The Accounting and Auditing Regulator (ACAR) has fully adopted the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) as the Cambodian International Financial Reporting Standard for SMEs (CIFRS for SMEs). 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