Example: bachelor of science
Accounting Standard 36 Hkas
Found 2 free book(s)
Hong Kong Accounting Standard 19 Employee Benefits*
www.hkicpa.org.hkIN1 The Standard prescribes the accounting and disclosure by employers for employee benefits. The Standard does not deal with reporting by employee benefit plans (see HKAS 26 Accounting and Reporting by Retirement Benefit Plans). IN2 The Standard identifies four categories of employee benefits:
HKAS 28 Investments in Associates
www.hkicpa.org.hkHong Kong Accounting Standard 28 HKAS 28 Revised June 2011July 2012 Effective for annual periods beginning on or after 1 January 2005* *HKAS 28 is applicable for annual periods beginning on or after 1 January 2005 but before 1 January 2013.