Accounting Environment in Cambodia

W Senarath Yapa, P, Jacobs, K and Chan, C 2018, 'Accounting Environment in Cambodia' in Zhijun Lin (ed.) Routledge Handbook of Accounting in Asia, Routledge, Oxon, United Kingdom, pp. 286-296.


Document type: Book Chapter
Collection: Book Chapters

Title Accounting Environment in Cambodia
Author(s) W Senarath Yapa, P
Jacobs, K
Chan, C
Year 2018
Title of book Routledge Handbook of Accounting in Asia
Publisher Routledge
Place of publication Oxon, United Kingdom
Editor(s) Zhijun Lin
Start page 286
End page 296
Subjects International Accounting
Auditing and Accountability
Financial Accounting
Summary In the area of Accounting and financial reporting in Cambodia,major changes have taken place in recent decades, particularly in regard to regulatory structure and standards setting in the public and private sectors. Given the current trend towards the globalisation of capital markets and the importance of foreign investments to developing countries in general, Cambodia can expect to be under increasing pressure to fully adopt internationally acceptable accounting and auditing standards and to ensure that the regulatory mechanisms in place are adequate and effective for enforcing such standards.
Copyright notice © 2018 selection and editorial material, Zhijun Lin; individual chapters, the contributors.
Keyword(s) Cambodia
Accounting
Accountability
Auditing. International Agencies
ISBN 9781138189034
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