TAILIEUCHUNG - REPORT ON THE OBSERVANCE OF STANDARDS AND CODES (ROSC) Cambodia

This table presents the calculation of Net Total Ecosystem Capital Potential (NTECP) and Net Change and Territorial Ecosystem Capital Degradation (TECD). The starting point is given by table [B]. The balancing item 'Net Ecosystem Accessible Carbon Surplus' (NEACS) is taken as a surrogate measure of the gross ecosystem capital potential of inland, sea and atmosphere ecosystems. In simplified accounts it covers the accessible carbon of terrestrial ecosystems, sea (fisheries) and the atmosphere's capacity to assimilate carbon. Estimation of similar assimilation capacity should be done for the sea. River system potential also needs to be measured in a consistent way and added to the gross total potential. A possible solution is to assess the exergy (accessible. | REPORT ON THE OBSERVANCE OF STANDARDS AND CODES ROSC Cambodia ACCOUNTING AND AUDITING May 15 2007 Contents Executive Summary Preface Abbreviations and Acronyms I. Introduction II. Institutional Framework III. Accounting Standards as Designed and as Practiced IV. Auditing Standards as Designed and as Practiced V. Perception of the Quality of Financial Reporting VI. Policy Recommendations Executive Summary This report provides an assessment of accounting and auditing practices within the corporate sector in Cambodia with reference to the International Financial Reporting Standards IFRS issued by the International Accounting Standards Board IASB and the International Standards on Auditing ISA issued by the International Federation of Accountants IFAC . This assessment is positioned within the broader context of the Cambodia s institutional framework and capacity needed to ensure the quality of corporate financial reporting Cambodia is putting in place an institutional framework with regard to accounting auditing and financial reporting practices. However institutional weaknesses in regulation compliance and enforcement of standards and rules still exist. The accounting and auditing statutory framework suffers from inconsistencies among different laws. Although the national accounting standards and auditing standards are based on IFRS and ISA respectively they appear outmoded and have gaps in comparison with the international equivalents. There are varying compliance gaps in both accounting and auditing practices. These gaps could primarily stem from lack of clearer understanding by professional accountants inadequate technical capacities of the regulators absence of implementation guidance lack of independent oversight of the auditing profession and shortcomings in professional education and training. There is little awareness of the importance of quality financial information in Cambodia. Financial reporting is driven primarily by complying with requirements of .

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