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Perspective:
Perspective
13 Jan 2021

Foreign currency transactions

Accounting considerations for banks and microfinance entities in Cambodia

Foreign currency transactions
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There are two sets of regulations governing the accounting for foreign currency transactions by entities in the financial services industry in the jurisdiction of Cambodia: those issued by the NBC, and those within CIAS 21.

This new Deloitte paper explores both, and how they interact with each other.

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