FAQs Main Board Listing Rules Chapter 14 - Hong Kong …
HKFRS/IFRS 16 will become effective for annual accounting periods beginning on or after 1 January 2019. When listed issuers apply HKFRS/IFRS 16 retrospectively to recognise the right-of-use assets arising from existing leases, are they required to re-comply with the notifiable or connected transaction Rules
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(WITHDRAWN IN OCTOBER 2019) (WITHDRAWN IN JULY 2014)
en-rules.hkex.com.hk045-2018 – Questions on Notifiable and Connected Transaction Rules relating to Lease Transactions of Listed Issuers adopting HKFRS/IFRS 16 “Leases” (or similar accounting standards in other jurisdictions)
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Chapter 14
en-rules.hkex.com.hkThe Exchange will normally consider an operating lease or a transaction involving multiple operating leases to have a “significant impact” if such ... includes entering into any arrangement or agreement involving the formation of a joint venture entity in any form, such as a partnership or a company, or any ... its format for reporting ...
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Chapter 14
en-rules.hkex.com.hkNOTIFIABLE TRANSACTIONS Preliminary 14.01This Chapter deals with certain transactions, principally acquisitions and disposals, by a listed issuer. It describes how they are classified, the details that are required to be disclosed in respect of them and whether a circular and shareholders’ approval are required.
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(WITHDRAWN IN OCTOBER 2019) (WITHDRAWN IN JULY 2014)
en-rules.hkex.com.hk045-2018 – Questions on Notifiable and Connected Transaction Rules relating to Lease Transactions of Listed Issuers adopting HKFRS/IFRS 16 “Leases” (or similar accounting standards in other jurisdictions)
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Illustrative Annual Financial Statements Under Hong Kong ...
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