HKAS 2 Inventories

Inventories Hong Kong Accounting Standard 2 HKAS 2 Revised July 2012February 2014 Effective for annual periods beginning on or after 1 January 2005

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HKAS 16 Property, Plant and Equipment

Property, Plant and Equipment Hong Kong Accounting Standard 16 HKAS 16 Revised November 2016January 2017

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Interim Results Announcement 2017/2018

2 CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME - UNAUDITED For the six months ended 31 December 2017 HK$m 2016 HK$m Profit for the period 12,630.5 5,575.8x Other comprehensive income

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HKAS 36 Impairment of Assets1 - Nelson CPA

April 2005 Page 2 of 19 (c) joint ventures, as defined in HKAS 31 Interests in Joint Ventures. For impairment of other financial assets, refer to HKAS 39. 3. Identifying an Asset that may be

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Sample Financial Statements 2017/181

© 2010-18 Nelson Consulting Limited Page 2 of 45 Sample Manufacturing Company Limited Directors’ report and financial statements For the year ended 31 December 2017

HKFRS 16 – Leases - 會計師事務所

2 SHINEWING (HK) CPA Limited - Newsletter July 2016 Content of HKFRS 16 (A) Scope Leases to explore for or use minerals, oil, natural gas and similar non-regenerative

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INTERIM REPORT 2017 - tonlyele.com

2 TO CROIC ODI IMID CORORAT IORMATIO BOARD OF DIRECTORS Executive Directors Mr. YU Guanghui (Chief Executive Officer) Mr. SONG Yonghong (Chief Operating Officer)

  Report, 2017, Interim, 2017 interim report

WONG’S KONG KING INTERNATIONAL (HOLDINGS) …

2 2017 2016 Note HK$’000 HK$’000 Share of profit/(loss) of a joint venture 711 (221) Write-back of/(provision for) impairment of amount due from a joint venture 305 (305) ...