Transcription of HKFRS 16 – Leases - 會計師事務所
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HKFRS 16 – Leases - 會計師事務所
1 SHINEWING (HK) CPA Limited - Newsletter July 2016 MAIN FEATURESHong Kong Financial Report Standard ( HKFRS ) 16 sets out the principles for the recognition, measurement, presentation and disclosure of Leases for both parties to a contract, the customer ( lessee ) and the supplier ( lessor ). For lessee accounting, HKFRS 16 introduces a single accounting model and requires lessee to recognise assets and liabilities for all Leases , unless the lease term is within 12 months or for which the underlying asset is of low value.
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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