Search results with tag "Hkfrs"
Consolidated Financial Statements
www.hkicpa.org.hkIN12 The disclosure requirements for interests in subsidiaries are specified in HKFRS 12 Disclosure of Interests in Other Entities. 1 Paragraph C7 of HKFRS 10 Consolidated Financial Statements states “If an entity applies this HKFRS but does not yet apply HKFRS 9, any reference in this HKFRS to HKFRS 9 shall be read as a reference to HKAS 39
Illustrative Annual Financial Statements Under Hong Kong ...
home.kpmgAmendments to HKFRS 9, HKAS 39, HKFRS 7, HKFRS 4 and HKFRS 16, Interest rate benchmark reform – phase 2 The amendments might affect financial reporting when entities have contracts that are indexed to benchmark interest rates which are subject to the reform of interbank offered rates (“IBOR reform”).
Contents of Volume II(A) - Hong Kong Institute of ...
www.hkicpa.org.hkHONG KONG FINANCIAL REPORTING STANDARDS (HKFRS) HKFRS 1 Revised First-tim e Adoption of Hong Kong Financial Reporting Standards ..... 12/08( 12 /21 ) HKFRS 2 Share -based Payment ..... 4/04(8/20 ) HKFRS 3 Revised
Hong Kong Financial Reporting Standards: HKFRS 8 ...
www.hkiaat.orgDisclosure has an important role to play in financial reporting. This article explains two disclosure standards: HKFRS 8 “Operating Segments”
Departmental Interpretation And Practice Notes - No. 42
www.ird.gov.hk9. HKFRS 9 has replaced Hong Kong Accounting Standard 39 Financial Instruments: Recognition and Measurement (HKAS 39) and applies to entities for annual periods beginning on or after 1 January 2018. Under HKFRS 9, the classification and measurement of financial assets is dependent on the business
Amendments to HKFRS 7 Financial Instruments: Disclosures ...
www.hkicpa.org.hkAmendments to HKFRS 7 Financial Instruments: Disclosures – Disclosures – Transfers of Financial Assets HKICPA Standard Setting Department Staff Summary (November 2010) This HKICPA Standard Setting Department Staff Summary is intended for general
FAQs Main Board Listing Rules Chapter 14 - Hong Kong …
en-rules.hkex.com.hkHKFRS/IFRS 16 will become effective for annual accounting periods beginning on or after 1 January 2019. When listed issuers apply HKFRS/IFRS 16 retrospectively to recognise the right-of-use assets arising from existing leases, are they required to re-comply with the notifiable or connected transaction Rules
Hong Kong Financial Reporting Standard 2
www.hkicpa.org.hkHong Kong Financial Reporting Standard 2 Share-based Payment (HKFRS 2) is set out in paragraphs 1-6 4 and Appendices A -C. All the paragraphs have equal authority. Paragraphs in bold type state the main principles. Terms defined in Appendix A are in italics the first time they appear in the Standard. HKFRS 2 should be read in
Listing Regime for Overseas Issuers
www.hkex.com.hkin accordance with HKFRS/ IFRS in the event of a delisting from the primary listing market (so that the issuer may switch to HKFRS/IFRS, at the latest, by the time it publishes its first financial statements (which may be annual or interim statements (or quarterly for GEM issuers only)) after the first anniversary of its delisting).
Comparison of HKFRS and IFRS 2005
app1.hkicpa.org.hkTextual differences between HKFRS and IFRS ... material that is based on Australian Standard AASB 1020, Income Taxes. - N/A N/A HKAS 14 IAS 14 Segment
Hong Kong Listed Limited - EY
assets.ey.comDec 31, 2020 · HKAS 26 Accounting and Reporting by Retirement Benefit Plans HKAS 27 (2011) Separate Financial Statements HKAS 29 Financial Reporting in Hyperinflationary Economies HKAS 34 Interim Financial Reporting HKAS 41 Agriculture HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards HKFRS 4 Insurance Contracts
Financial Instruments - Hong Kong Institute of Certified ...
app1.hkicpa.org.hkFINANCIAL INSTRUMENTS HKFRS Financial Instruments 9 Issued September 2014November 2017 Hong Kong Financial Reporting Standard 9 (2014)
Hong Kong Listed Limited - EY
www.ey.comNarrative shown on the left-hand side of each page indicates the applicable HKFRS paragraphs, the Hong Kong Companies Ordinance and rules of the Stock Exchange or other regulatory bodies that describe the specific disclosure
Hong Kong Financial Reporting Standard 2
app1.hkicpa.org.hkShare-based Payment Hong Kong Financial Reporting Standard 2 HKFRS 2 Revised August November 2016 Effective for annual periods beginning on or after 1 January 2005
Hong Kong Financial Reporting Standard 9
app1.hkicpa.org.hkFinancial Instruments Hong Kong Financial Reporting Standard 9 HKFRS 9 Revised December 2011September 2014
Hong Kong Financial Reporting Standards (“HKFRS”)
www.hkicpa.org.hkHong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2017
Amendments to HKFRS 9 – Financial Instruments
www.shinewing.hkContact us HONG KONG 43/F., Lee Garden One, 33 Hysan Avenue, Causeway Bay, Hong Kong Tel: (852) 3583 3800 Fax: (852) 3583 8001 Email: info@shinewing.hk
Hong Kong Accounting Standard 36 - Hong Kong Institute of ...
www.hkicpa.org.hkHKFRS 8 Operating Segments. IN12 The Standard also clarifies the following: (a) if the initial allocation of goodwill acquired in a business combination cannot be completed before the end of the annual period in which the business . HKAS 36 (September 2018January 2017) Hong Kong Accounting Standard 36 ...
Related Party Disclosures - Hong Kong Institute of ...
www.hkicpa.org.hkA Amendment to HKFRS 8 Operating Segments B Comparison with International Financial Reporting Standards ... the Preface to Hong Kong Financial Reporting Standards and the Conceptual Framework for the Preparation and Presentation of Financial ... In those circumstances, the entity has the ability to affect the financial and operating
(WITHDRAWN IN OCTOBER 2019) (WITHDRAWN IN JULY 2014)
en-rules.hkex.com.hk045-2018 – Questions on Notifiable and Connected Transaction Rules relating to Lease Transactions of Listed Issuers adopting HKFRS/IFRS 16 “Leases” (or similar accounting standards in other jurisdictions)
Example 1 Example Unmodified Auditor’s Report on …
www.hkicpa.org.hkEXAMPLE AUDITOR'S REPORT © Copyright A-1 Example 1 Example Unmodified Auditor’s Report on Financial Statements prepared in accordance with the HKFRS for Private Entities based on HKSA 700 “The Independent
Financial Instruments
www.hkicpa.org.hkFINANCIAL INSTRUMENTS Financial Instruments HKFRS 9 Revised July December 2021 Hong Kong Financial Reporting Standard 9 (2014)
HKFRS 2 Share-based Payment
app1.hkicpa.org.hkHKFRS 2 Share-based Payment (click here for full text of HKFRS 2, Basis for Conclusions and Implementation Guidance) HKFRS 2 applies to transactions in which shares, share options or other equity instruments
HKFRS 9 Financial Instruments (2014) - ShineWing Hong Kong
www.shinewing.hkHKFRS 9 Financial Instruments (2014) Newsletter – Issue No. 11/2014 MAIN FEATURES Hong Kong Financial Reporting Standard (“HKFRS”) 9 (2014) incorporates the contents of
HKFRS 16 – Leases - ShineWing Hong Kong
www.shinewing.hk2 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
HKFRS 10 Consolidated Financial Statements
app1.hkicpa.org.hkConsolidated Financial Statements Hong Kong Financial Reporting Standard 10 HKFRS 10 Revised January 20162017 Effective for annual periods
HKFRS 5 Non-current Assets Held for Sale and Discontinued ...
www.hkicpa.org.hk(c) financial assets within the scope of HKAS 39 HKFRS 9 Financial Instruments: Recognition and Measurement. (d) non-current assets that are accounted for in accordance with the fair value model in HKAS 40 Investment Property. (e) non-current assets that are measured at fair value less costs to sell in
HKFRS 15 Revenue from Contracts with Customers
www.hkicpa.org.hkHKFRS 15 Revenue from Contracts with Customers HKICPA Standard Setting Department Staff Summary (July 2014) This HKICPA Standard Setting Department Staff Summary is intended for general
HKFRS for Private Entities - Nelson CPA
www.nelsoncpa.com.hk3 Introduction • Compared with IFRS for SMEs, HKFRS for Private Entities has the following differences: a. Replacing the termReplacing the term “SMEs” in IFRS for SMEs byin IFRS for SMEs by “Private Entities ”; b.
HKFRS 15 Revenue - Nelson CPA
www.nelsoncpa.com.hk17/11/2016 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
HKFRS Illustrative Annual Financial Statements 2014
casplus.comWelcome to our 2014 edition of Hong Kong Financial Reporting Standards – Illustrative Annual Financial Statements. The amendments to HKFRSs and Interpretation that are mandatorily effective for 2014 are as follows:
HKFRS 3 (Revised) Business Combinations
www.hkicpa.org.hkHKFRS 3 is to maintain international convergence arising from the revision of IFRS 3 Business Combinations (IFRS 3) by the International Accounting Standards Board (IASB). The HKICPA supported the reasons for revising IFRS 3 of the IASB. The revised IFRS 3 is part of a joint effort by the IASB and the US Financial Accounting
HKFRS 15 Revenue from Contracts with Customers
app1.hkicpa.org.hkREVENUE FROM CONTRACTS WITH CUSTOMERS © Copyright 7 HKFRS 15 (September 2018) (e) simplify the preparation of financial statements by reducing the number of
HKFRS 7 Financial Instruments: Disclosures
www.hkicpa.org.hkReproduction of Hong Kong Financial Reporting Standards outside of Hong Kong in unaltered form (retaining this notice) is permitted for personal and non-commercial use only. Further information and requests for authorisation to reproduce for commercial purposes outside Hong Kong should be addressed to the IFRS Foundation at www.ifrs.org.
Similar queries
Consolidated Financial Statements, HKFRS, HKFRS 9, Volume II, Hong Kong Financial Reporting Standards, Hong Kong, Reporting, Standards: HKFRS 8 “Operating Segments, Financial Instruments, Financial, Amendments to HKFRS, FAQs Main Board Listing Rules Chapter 14, Ifrs, 2 Share, Based Payment, HKFRS 2, HKFRS and IFRS, Based, Standard AASB, HKAS, HKAS 27, FINANCIAL INSTRUMENTS HKFRS Financial Instruments 9, Hong Kong Listed Limited, Hong Kong Financial Reporting Standard 2, Hong Kong Financial Reporting Standard 2 HKFRS, Hong Kong Financial Reporting Standard 9, Hong Kong Financial Reporting Standard 9 HKFRS, HKFRS 8 Operating Segments, Related Party Disclosures, Standards, Operating, Auditor’s Report, AUDITOR'S REPORT, FINANCIAL INSTRUMENTS Financial Instruments HKFRS 9, 2014, HKFRS 2 Share-based Payment, HKFRS 9 Financial Instruments 2014, Hong Kong Financial Reporting Standard, HKFRS 16, REVENUE FROM CONTRACTS WITH CUSTOMERS, HKFRS for Private Entities, Introduction, Private, HKFRS 15 Revenue, HKFRS Illustrative Annual Financial Statements, Illustrative Annual Financial Statements, Business Combinations