Hkas 37
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Guidance Notes for the Electrical Products (Safety ...
www.emsd.gov.hkHKAS has accredited this laboratory (HOKLAS Reg. No.) under HOKLAS for specific laboratory activities as listed in the HOKLAS directory of accredited laboratories. Such report or certificate shall not be reproduced except in full (or a statement indicating the
HKAS 37 Provisions, Contingent Liabilities and Contingent ...
www.hkicpa.org.hkHong Kong Accounting Standard 37 Provisions, Contingent Liabilities and Contingent Assets (HKAS 37) is set out in paragraphs 1-10196. All the paragraphs have equal authority. HKAS 37 should be read in the context of its objective, the Preface to …
HKAS 28 Investments in Associates - Hong Kong Institute of ...
www.hkicpa.org.hkbe measured at fair value in accordance with HKAS 39, with changes in fair value recognised in profit or loss in the period of the change. An entity holding such an investment shall make the disclosures required by paragraph 37(f). Definitions 2 The following terms are used in this Standard with the meanings specified: