What government authority in Cambodia approves financial reporting standards? (type the abbreviation of the name)

What international organization creates and approves IFRS and IFRS for SMEs? (type and IFRS for SMEs? (type the abbreviation)

Required standard for a company in Cambodia.

Required standard for an NGO.

Which must have an external audit?

Which company cannot use IFRS for SMEs?

Which company is not required to have an audit?

Which business cannot use IFRS for SMEs?

A Qualified Investment Project (QIP) can follow either CIFRS or CIFRS for SMEs.

Which is an advantage of IFRS for SMEs over IFRS?