Updates and Application of New and Revised ... - …

Sample Financial Statements 2016/171 - Nelson CPA

© 2010-17 Nelson Consulting Limited Page 1 of 44 Sample Financial Statements 2016/171 For the Year Ended 31 December 2016 13 April 2017 Sample Manufacturing Company Limited

  2016, Samples, Testament, Financial, Sample financial statements 2016 171

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

  Impairment, Khas, Hkas 36 impairment of assets1, Assets1

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

HKAS 32 and 39 Financial Instruments1 - Nelson CPA

April 2005 Page 1 of 19 HKAS 32 and 39 Financial Instruments1 Nelson Lam 1. Objective of HKAS 32 and 39 The objective of Hong Kong Accounting Standard (HKAS) 32 Financial Instruments: Disclosure and

  Financial, Khas, Hkas 32 and 39 financial instruments1, Instruments1

Sample Financial Statements 2015/161 - Nelson CPA

© 2010-16 Nelson Consulting Limited Page 1 of 43 Sample Financial Statements 2015/161 For the Year Ended 31 December 2015 13 April 2016 Sample Manufacturing Company Limited

  Samples, 2015, Testament, Financial, Sample financial statements 2015 161

HKFRS for Private Entities - Nelson CPA Limited

5 Summary of HKFRS for PE 18 Intangible Assets Other Than Goodwill 19 Business Combinations and Goodwill 20 L ⇐HKAS 38 ⇐HKFRS 3 HKAS 17 35 sections in HKFRS for PE Equivalent HKFRS

  Private, Hkfrs, Entities, Khas, Hkfrs for private entities

HKAS 27 Consolidated and Separate Financial …

April 2005 Page 1 of 10 HKAS 27 Consolidated and Separate Financial Statements1 Nelson Lam 1. Scope of HKAS 27 Hong Kong Accounting Standard (HKAS) 27 Consolidated and Separate Financial Statements shall be

  Financial, Consolidated, Separate, Khas, Hkas 27 consolidated and separate financial, Hkas 27, 27 consolidated and separate financial

IFRS Implementation in Hong Kong - Nelson CPA …

7 1. Financial Position & Performance • Not only IAS 40 and IFRS 3, but also IAS 39 (the most Case Not only IAS 40 and IFRS 3, but also IAS 39 (the most

  Ifrs, Kong, Ifrs 3

Investment Property - Nelson CPA

• Property C meets the definition of investment property under IAS 40 and GV must use IAS 40 to account for it. • Property A and B do not meet such definition since they are neither

  Property, Investment, Ias 40, Investment property

HKFRS 15 Revenue - Nelson CPA

17/11/2016 1 © 2013‐2016 Nelson Consulting Limited 1 HKFRS 15 Revenue from Contracts with Customers (Part 1) 16 November 2016 LAM Chi Yuen Nelson 林智遠

  Revenue, Hkfrs, Hkfrs 15 revenue