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Consolidated Financial Statements

Consolidated Financial Statements

www.hkicpa.org.hk

IN12 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

  Testament, Financial, Consolidated, Consolidated financial statements, Hkfrs, Hkfrs 9

Illustrative Annual Financial Statements Under Hong Kong ...

Illustrative Annual Financial Statements Under Hong Kong ...

home.kpmg

Amendments 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”).

  Hkfrs, Hkfrs 9

Contents of Volume II(A) - Hong Kong Institute of ...

Contents of Volume II(A) - Hong Kong Institute of ...

www.hkicpa.org.hk

HONG 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

  Standards, Reporting, Volume, Financial, Hong, Kong, Hkfrs, Volume ii, Hong kong financial reporting standards

Hong Kong Financial Reporting Standards: HKFRS 8 ...

Hong Kong Financial Reporting Standards: HKFRS 8 ...

www.hkiaat.org

Disclosure has an important role to play in financial reporting. This article explains two disclosure standards: HKFRS 8 “Operating Segments

  Operating, Standards, Reporting, Hong, Kong, Hkfrs, Hong kong, Segment, Hkfrs 8 operating segments

Departmental Interpretation And Practice Notes - No. 42

Departmental Interpretation And Practice Notes - No. 42

www.ird.gov.hk

9. 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

  Financial, Instruments, Financial instruments, Hkfrs, Hkfrs 9

Amendments to HKFRS 7 Financial Instruments: Disclosures ...

Amendments to HKFRS 7 Financial Instruments: Disclosures ...

www.hkicpa.org.hk

Amendments 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

  Amendment, Hkfrs, Amendments to hkfrs

FAQs Main Board Listing Rules Chapter 14 - Hong Kong …

FAQs Main Board Listing Rules Chapter 14 - Hong Kong …

en-rules.hkex.com.hk

HKFRS/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

  Rules, Chapter, Board, Main, Ifrs, Faqs, Listing, Hkfrs, Faqs main board listing rules chapter 14

Hong Kong Financial Reporting Standard 2

Hong Kong Financial Reporting Standard 2

www.hkicpa.org.hk

Hong 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

  Based, Payments, Shares, Hkfrs, Based payment, 2 share, Hkfrs 2

Listing Regime for Overseas Issuers

Listing Regime for Overseas Issuers

www.hkex.com.hk

in 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).

  Hkfrs

Comparison of HKFRS and IFRS 2005

Comparison of HKFRS and IFRS 2005

app1.hkicpa.org.hk

Textual 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

  Based, Standards, Ifrs, Aasb standard, Aasb, Hkfrs, Hkfrs and ifrs

Hong Kong Listed Limited - EY

Hong Kong Listed Limited - EY

assets.ey.com

Dec 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

  Hkfrs, Khas, Hkas 27

Financial Instruments - Hong Kong Institute of Certified ...

Financial Instruments - Hong Kong Institute of Certified ...

app1.hkicpa.org.hk

FINANCIAL INSTRUMENTS HKFRS Financial Instruments 9 Issued September 2014November 2017 Hong Kong Financial Reporting Standard 9 (2014)

  Financial, Instruments, Financial instruments, Hkfrs, Financial instruments hkfrs financial instruments 9

Hong Kong Listed Limited - EY

Hong Kong Listed Limited - EY

www.ey.com

Narrative 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

  Limited, Listed, Hong, Kong, Hkfrs, Hong kong listed limited

Hong Kong Financial Reporting Standard 2

Hong Kong Financial Reporting Standard 2

app1.hkicpa.org.hk

Share-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

  Standards, Reporting, Financial, Hong, Kong, Hkfrs, 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

app1.hkicpa.org.hk

Financial Instruments Hong Kong Financial Reporting Standard 9 HKFRS 9 Revised December 2011September 2014

  Standards, Reporting, Financial, Hong, Kong, Hong kong financial reporting standard 9, Hkfrs, Hong kong financial reporting standard 9 hkfrs

Hong Kong Financial Reporting Standards (“HKFRS”)

Hong Kong Financial Reporting Standards (“HKFRS”)

www.hkicpa.org.hk

Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2017

  Standards, Reporting, Financial, Hong, Kong, Hkfrs, Hong kong financial reporting standards

Amendments to HKFRS 9 – Financial Instruments

Amendments to HKFRS 9 – Financial Instruments

www.shinewing.hk

Contact 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

  Financial, Hong, Kong, Hkfrs, Hong kong

Hong Kong Accounting Standard 36 - Hong Kong Institute of ...

Hong Kong Accounting Standard 36 - Hong Kong Institute of ...

www.hkicpa.org.hk

HKFRS 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 ...

  Operating, Hkfrs, Segment, Hkfrs 8 operating segments

Related Party Disclosures - Hong Kong Institute of ...

Related Party Disclosures - Hong Kong Institute of ...

www.hkicpa.org.hk

A 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

  Operating, Standards, Reporting, Financial, Party, Related, Disclosures, Hong, Kong, Hkfrs, Segment, Related party disclosures, Hong kong financial reporting standards, Hkfrs 8 operating segments

(WITHDRAWN IN OCTOBER 2019) (WITHDRAWN IN JULY 2014)

(WITHDRAWN IN OCTOBER 2019) (WITHDRAWN IN JULY 2014)

en-rules.hkex.com.hk

045-2018 – 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)

  Ifrs, Hkfrs

Example 1 Example Unmodified Auditor’s Report on …

Example 1 Example Unmodified Auditor’s Report on …

www.hkicpa.org.hk

EXAMPLE 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

  Report, Financial, Hkfrs, Auditors, Auditor s report

Financial Instruments

Financial Instruments

www.hkicpa.org.hk

FINANCIAL INSTRUMENTS Financial Instruments HKFRS 9 Revised July December 2021 Hong Kong Financial Reporting Standard 9 (2014)

  Financial, 2014, Instruments, Financial instruments, Hkfrs, Financial instruments hkfrs financial instruments 9

HKFRS 2 Share-based Payment

HKFRS 2 Share-based Payment

app1.hkicpa.org.hk

HKFRS 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

  Based, Payments, Shares, Hkfrs, Hkfrs 2 share based payment

HKFRS 9 Financial Instruments (2014) - ShineWing Hong Kong

HKFRS 9 Financial Instruments (2014) - ShineWing Hong Kong

www.shinewing.hk

HKFRS 9 Financial Instruments (2014) Newsletter – Issue No. 11/2014 MAIN FEATURES Hong Kong Financial Reporting Standard (“HKFRS”) 9 (2014) incorporates the contents of

  Standards, Reporting, Financial, 2014, Instruments, Hong, Kong, Hkfrs, Hong kong, Hong kong financial reporting standards, Hkfrs 9 financial instruments

HKFRS 16 – Leases - ShineWing Hong Kong

HKFRS 16 – Leases - ShineWing Hong Kong

www.shinewing.hk

2 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, Hkfrs 16

HKFRS 10 Consolidated Financial Statements

HKFRS 10 Consolidated Financial Statements

app1.hkicpa.org.hk

Consolidated Financial Statements Hong Kong Financial Reporting Standard 10 HKFRS 10 Revised January 20162017 Effective for annual periods

  Testament, Financial, Consolidated, Consolidated financial statements, Hkfrs

HKFRS 5 Non-current Assets Held for Sale and Discontinued ...

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, Hkfrs 9

HKFRS 15 Revenue from Contracts with Customers

HKFRS 15 Revenue from Contracts with Customers

www.hkicpa.org.hk

HKFRS 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

  Form, With, Revenue, Customer, Contract, Revenue from contracts with customers, Hkfrs

HKFRS for Private Entities - Nelson CPA

HKFRS for Private Entities - Nelson CPA

www.nelsoncpa.com.hk

3 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.

  Introduction, Private, Hkfrs, Entities, Hkfrs for private entities

HKFRS 15 Revenue - Nelson CPA

HKFRS 15 Revenue - Nelson CPA

www.nelsoncpa.com.hk

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

HKFRS Illustrative Annual Financial Statements 2014

HKFRS Illustrative Annual Financial Statements 2014

casplus.com

Welcome 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:

  Annual, Testament, Financial, Illustrative, Hkfrs illustrative annual financial statements, Hkfrs, Illustrative annual financial statements

HKFRS 3 (Revised) Business Combinations

HKFRS 3 (Revised) Business Combinations

www.hkicpa.org.hk

HKFRS 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

  Business, Ifrs, Combination, Hkfrs, Business combinations

HKFRS 15 Revenue from Contracts with Customers

HKFRS 15 Revenue from Contracts with Customers

app1.hkicpa.org.hk

REVENUE FROM CONTRACTS WITH CUSTOMERS © Copyright 7 HKFRS 15 (September 2018) (e) simplify the preparation of financial statements by reducing the number of

  Form, With, Revenue, Customer, Contract, Revenue from contracts with customers, Hkfrs

HKFRS 7 Financial Instruments: Disclosures

HKFRS 7 Financial Instruments: Disclosures

www.hkicpa.org.hk

Reproduction 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.

  Standards, Reporting, Financial, Ifrs, Hong, Kong, Hkfrs, Hong kong financial reporting standards

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