Example: stock market
Hkas 17 Leases
Found 2 free book(s)
Hong Kong Accounting Standard 40 - Hong Kong Institute …
www.hkicpa.org.hkHKAS 17 Leases; and (c) the lessee uses the fair value model set out in this Standard for the asset recognised. IN6 [Deleted]The classification alternative described in paragraph IN5 is available on a property-by-property basis. However, because it is a general requirement of the Standard that all investment property should be consistently ...
Leases
www.hkicpa.org.hkIN14 HKFRS 16 substantially carries forward the lessor accounting requirements in HKAS 17. Accordingly, a lessor continues to classify its leases as operating leases or finance leases, and to account for those two types of leases differently.