hkicpa hkas 38

 · PDF 檔案

Reasons for issuing HKAS 38 IN2 Pursuant to its convergence policy, the Hong Kong Institute of Certified Public Accountants (“HKICPA”) issues HKAS 38 as part of its project on business combinations to converge with the International Accounting

 · PDF 檔案

i contents (2/19) MEMBERS’ HANDBOOK CONTENTS OF VOLUME II (Updated to February 2019) Issue/(Review date) PREFACE AND FRAMEWORK PREFACE Preface to Hong Kon g Financial Reporting Standards 10/0 6

 · PDF 檔案

Hong Kong Accounting Standard 36 Impairment of Assets (HKAS 36) is set out in paragraphs 1-141 and Appendices A – DC. All the paragraphs have equal authority. HKAS 36 should be read in the context of its objective and the Basis for Conclusions, the

 · PDF 檔案

Hong Kong Accounting Standard 34 Interim Financial Reporting (HKAS 34) is set out in paragraphs 1-5457. All the paragraphs have equal authority. HKAS 34 should be read in the context of its objective and the Basis for Conclusions, the Preface to

HKAS 38 Intangible Assets HKAS 39 Financial Instruments: Recognition and Measurement HKAS 40 Investment Property HKAS 41 Agriculture

The Hong Kong Institute of Certified Public Accountants (the Institute) is the only body authorized by law to register and grant practising certificates to certified public accountants in Hong Kong. The Institute has more than 42,000 members and more than 18,000

 · PDF 檔案

IN2 The objective of Hong Kong Institute of Certified Public Accountants (HKICPA) revising HKAS 1 is to maintain international convergence arising from the revision of IAS 1

 · PDF 檔案

IN3 For HKAS 31 the HKICPA did not reconsider the fundamental approach to the accounting for interests in joint ventures contained in HKAS 31. The main features IN4 The main features of HKAS 31 are described below. Scope IN5 The Standard does not

 · PDF 檔案

Hong Kong Accounting Standard 12 Income Taxes (HKAS 12) is set out in paragraphs 1-99. All the paragraphs have equal authority. HKAS 12 shall be read in the context of its objective, the Preface to Hong Kong Financial Reporting Standards and the

 · PDF 檔案

HKICPA did not reconsider the fundamental approach to accounting for the effects of changes in foreign exchange rates contained in HKAS 21. The main features IN4 The main features of HKAS 21 are described below. Scope IN5 The Standard excludes

 · PDF 檔案

HKAS 40 Non-current assets accounted for in fair value model in HKAS 40 HKAS 41 Non-current assets measured at fair value less estimated point-of-sale costs under HKAS 41 HKFRS 4 Contractual rights under insurance contracts as defined in HKFRS 4

香港常用的会计准则(中文)_经管营销_专业资料 23086人阅读|769次下载 香港常用的会计准则(中文)_经管营销_专业资料。哪里有中文的香港财务准则?找不到吧,这里有。

 · PDF 檔案

Workshop on HKAS 36 Impairment of Assets As one of the key elements of the financial reporting process, impairment assessment plays an important role, particularly during economic turbulence or uncertainty. The process of impairment assessment

 · PDF 檔案

April 2005 Page 1 of 19 HKAS 36 Impairment of Assets1 Nelson Lam 1. Objective of HKAS 36 The objective of HKAS 36 Impairment of Assets is to prescribe the procedures that an entity applies to ensure that its assets are carried at no more than their

 · PDF 檔案

1 Hong Kong Financial Reporting Standards: HKAS 39 “Financial Instruments: Recognition and Measurement” (Relevant to PBE Paper I – Financial Reporting) Lindy W W Yau, ACA, FCCA, FAIA, FCPA and Morris Y M Kwok, MPA, ACMA, CPA HKAS 39 provides

HKAS 38 Intangible Assets HKAS 20 Accounting for Government Grants and Disclosure of Government Assistance This session aims to explore the key areas of HKAS 38 and HKAS 20 in relation to the accounting treatment for intangible assets and -Int10

HKAS 38 Intangible Assets and other financial reporting requirements Common valuation methodologies Methods of determining royalty rates 9 July 2013 The latest TechWatch Issue No. 129 is published 2 July 2013 New Technical Learning and Support Events

1/1/1980 · IAS 38 outlines the accounting requirements for intangible assets, which are non-monetary assets which are without physical substance and identifiable (either being separable or arising from contractual or other legal rights). Intangible assets meeting the relevant

 · PDF 檔案

• HKAS 1 (revised) Presentation of Items of OCI • HKAS 19 (revised) Employee Benefits • HK(IFRIC) – Int 20 Stripping Costs in the Production Phase of a Surface Mine • Amendments to HKFRS 7 Financial Instruments: Disclosures – Disclosures – Offsetting

 · PDF 檔案

Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2014 year-end Effective date HKFRS 10, HKFRS 12 and HKAS 27 (2011) Amendment Investment Entities

1/1/1980 · IAS 38 outlines the accounting requirements for intangible assets, which are non-monetary assets which are without physical substance and identifiable (either being separable or arising from contractual or other legal rights). Intangible assets meeting the relevant

 · PDF 檔案

• HKAS 1 (revised) Presentation of Items of OCI • HKAS 19 (revised) Employee Benefits • HK(IFRIC) – Int 20 Stripping Costs in the Production Phase of a Surface Mine • Amendments to HKFRS 7 Financial Instruments: Disclosures – Disclosures – Offsetting

 · PDF 檔案

Workshop on HKAS 36 Impairment of Assets As one of the key elements of the financial reporting process, impairment assessment plays an important role, particularly during economic turbulence or uncertainty. The process of impairment assessment

 · PDF 檔案

Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2014 year-end Effective date HKFRS 10, HKFRS 12 and HKAS 27 (2011) Amendment Investment Entities

26/12/2008 · 我想更深了解現在香港現今的會計準則(HKAS)及運用, 因我現在進修的會計與我以往學的會計制度已有非常大的轉變, 請問誰有簡單易明的大學程度或以上的Notes或書可令我可容易

 · PDF 檔案

i contents (3/09) MEMBERS’ HANDBOOK CONTENTS OF VOLUME II (Updated to March 2009) Issue/(Review date) PREFACE AND FRAMEWORK PREFACE Preface to Hong Kong Financial Reporting Standards 10/06(12/07) FRAMEWORK Framework for

 · PDF 檔案

HKFRS 16 introduces a single accounting method for lessee accounting while it substantially carries forward the accounting requirements of HKAS 17 for lessor accounting, i.e. the entity has to determine whether the lease is a ˜nance lease or.

 · PDF 檔案

HKAS 16 and HKAS 38 Clarification of Acceptable Methods of Depreciation and Amortisation (amendments) Update No. 148 Accounting periods beginning on or after 1 January 2016 HKAS 16 and HKAS 41 Agriculture: Bearer Plants (amendments) on or after

 · PDF 檔案

Improvements to Hong Kong Financial Reporting Standards HKICPA Standard Setting Department Staff Summary (November 2008) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. This Staff Summary has not been

 · PDF 檔案

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2008 6 HKAS No. Title IAS No. Differences in Transitional Provisions Differences in Effective Dates Other Textual Differences HKAS 12 Income

 · PDF 檔案

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2009 6 HKAS No. Title IAS No. Differences in Transitional Provisions Differences in Effective Dates Other Textual Differences HKAS 12

 · PDF 檔案

Disclosure has an important role to play in financial reporting. This article explains two disclosure standards: HKFRS 8 “Operating Segments” and HKAS 34 “Interim Financial Reporting”. Operating segment reporting is of particular relevance for large

 · PDF 檔案

Venue HKICPA Training Centre, 27/F Wu Chung House, Wanchai Class Size 50 Enrolment Deadline 23 April 2018 Financial reporting standards to cover include HKAS 27 (2011), HKAS 28 (2011), HKFRS 3 (Revised), HKFRS 10, HKFRS 11, HKFRS

 · PDF 檔案

HKFRS 15 Revenue from Contracts with Customers The HKICPA’s Conceptual Framework for Financial Reporting 2010 defines income as “increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or

 · PDF 檔案

Borrowing costs are defined in HKAS 23 as “Interest and other costs that an entity incurs in connection with the borrowing of funds” Borrowing costs may include: Interest expense calculated using the effective interest method Finance charges in respect of

7/9/2019 · HKAS 38 requires an intangible asset to be regarded as having an indefinite useful life when, based on an analysis of all of the relevant factors, there is no foreseeable limit to the period over which the asset is expected to generate net cash inflows for the entity.

 · PDF 檔案

Background, objectives & methodology • Since the convergence of the Hong Kong Financial Reporting Standards (HKFRS) with International Financial Reporting Standards (IFRS) in 2005, The Institute has delivered more than 70 training events to members,

 · PDF 檔案

均已根據HKFRS 3(經修訂)及HKAS 38「無形資產」妥善辨認並與商譽 分開入賬(見第 48 至 54 段); − 根據HKAS 36 考慮有否任何證據顯示資產可能已減值以及相關假設是否合 理。應就有關資產減值作出足夠披露,使財務報表使用者可全面理解導致 確認或

 · PDF 檔案

4 Issue 90 • April 2010 and equipment previously held for rental should be recognised as revenue in accordance with HKAS 18. Improvements to HKFRS 2009 provides guidance in determining whether an entity is acting as a principal or as an agent. 7. FRSC

IN4 Therefore, HKICPA’sintention while issuing HKAS 38 reflectonly those changes resulting from BusinessCombinations project, reconsiderall previousrequirements SSAP29. primarilyconcerned intangibleassets, usefullife intangibleassets, in-processresearch