Financial statements from Cambodia

Schmidt & Schmidt offers financial statements from Cambodia in electronic form and their translations into English.

According to law, companies in Cambodia must submit annual financial statements. These data are reported in electronic form or in paper.

Reporting of financial statements in the Cambodia is subject to the Accounting and Audit Act.

In Cambodia, the IFRS are used by all categories of commercial companies.

Financial statements are filed to the Ministry of Economy and Finance which has a National accounting council.

Annual financial statements must be filed within three months after the end of the financial year. They must be compiled in Khmer language with the use of national currency.

Companies selling their shares publish their financial statements through the stock exchange.

Annual financial statement includes:

• Balance sheet
• Profit and loss report
• Cash flow statement
• Notes

The Ministry of Economy and Finance of Cambodia does not keep a unified public registry of financial statements. However, financial statements of companies selling their shares are obtainable from the website of the stock exchange.

Financial statements provide detailed information about a company’s financial state, solvency and performance of an enterprise.

Depending on the size of the enterprise, its financial statement can contain up to several hundred pages.

Financial statements can provide valuable information about potential business partner which can be used for making decisions like purchasing capital shares or goods or taking legal action to collect debts.

To obtain financial statements of a specific enterprise, its full name in English or Khmer language and registration number are required.

Financial statements are provided in accordance with the legislation of Cambodia and legal requirements on personal data protection.

On our website, you can make a preliminary request if a certain company’s financial statements are obtainable.