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1. www.hkicpa.org.hk › volumeII › hkas16HKAS 16 Property, Plant and Equipment - Hong Kong Institute ...

   www.hkicpa.org.hk › volumeII › hkas16

   IN1 Hong Kong Accounting Standard 16 Property, Plant and Equipment (HKAS 16) should be applied for annual periods beginning on or after 1 January 2005. Earlier application is

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2. www.hkicpa.org.hk › S2_HKAS-16HKAS 16 Property, Plant and Equipment - Hong Kong Institute ...

   www.hkicpa.org.hk › S2_HKAS-16

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   Professional development Continuing professional development Specialist Practice Development Mentorship Programme 2024 Certified Internal Auditor (CIA) Challenge Exam Event calendar HKICPA Events app. Standard setting Standards Anti-money laundering. Thought leadership Highlights of our research and advocacy Corporate governance and ...

3. 其他人也問了

   When should HKAS 16 be applied?

   • Hong Kong Accounting Standard 16 Property, Plant and Equipment (HKAS 16) should be applied for annual periods beginning on or after 1 January 2005. Earlier application is encouraged. The HKICPA amended the scope of HKAS 16 in 2014 to include bearer plants related to agricultural activity.

   HKAS 16 Property, Plant and Equipment - Hong Kong Institute of

   www.hkicpa.org.hk/hksaebk/HKSA_Members_Handbook_Master/volumeII/hkas16.pdf

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   What are the main features of HKAS 16?

   • The main features of HKAS 16 are described below. This Standard clarifies that an entity is required to apply the principles of this Standard to items of property, plant and equipment used to develop or maintain (a) biological assets and (b) mineral rights and mineral reserves such as oil, natural gas and similar non-regenerative resources.

   HKAS 16 Property, Plant and Equipment - Hong Kong Institute of

   www.hkicpa.org.hk/hksaebk/HKSA_Members_Handbook_Master/volumeII/hkas16.pdf

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   Why did the HKICPA change HKAS 16?

   • 16 were to reduce or eliminate alternatives, redundancies and conflicts within the Standards, to deal with some convergence issues and to make other improvements. and clarification on selected matters. The HKICPA did not reconsider the fundamental approach to the accounting for property, plant and equipment contained in HKAS 16.

   Property, Plant and Equipment - HKAS 16 Revised JuneAugust 2014 Ho…

   www.readkong.com/page/property-plant-and-equipment-7632059

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   What is HKAS 17?

   • HKAS 17 applies to disposal by a sale and leaseback. an item of property, plant and equipment the cost of a replacement for part of the item, then it derecognises the carrying amount of the replaced part regardless of whether the replaced part had been depreciated separately.

   Property, Plant and Equipment - HKAS 16 Revised JuneAugust 2014 Ho…

   www.readkong.com/page/property-plant-and-equipment-7632059

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   What is HKAS 16 Para 80aa?

   • HKAS 16 para 80AA A transitional arrangement was introduced in the original SSAP 17 issued in 1995 to relieve certain enterprises which carried their property, plant and equipment at revalued amounts before 30 September 1995 from making regular revaluations. To carry forward the transitional arrangement previously included in SSAP 17.

   HKAS 16 Property, Plant and Equipment - Hong Kong Institute of

   www.hkicpa.org.hk/hksaebk/HKSA_Members_Handbook_Master/volumeII/hkas16.pdf

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   What is HKAS 17 leases?

   • For example, HKAS 17 Leases requires an entity to evaluate its recognition of an item of leased property, plant and equipment on the basis of the transfer of risks and rewards. However, in such cases other aspects of the accounting treatment for these assets, including depreciation, are prescribed by this Standard.

   HKAS 16 Property, Plant and Equipment - Hong Kong Institute of

   www.hkicpa.org.hk/hksaebk/HKSA_Members_Handbook_Master/volumeII/hkas16.pdf

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4. www.youtube.com › watchM11: HKAS 16 - Property, Plant and Equipment (PPE) - (HKICPA)

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   In this video we'll be briefly summarizing the main highlights of HKAS16 which is about property, plant and equipment. This is only for quick revision, detai...

   • 影片時長: 25 分鐘
   • 觀看人次: 350

   • 作者: Accounting with Surjeet

5. www.readkong.com › page › property-plant-and-equipment-7632059Property, Plant and Equipment - HKAS 16 Revised JuneAugust ...

   www.readkong.com › page › property-plant-and-equipment-7632059

   • 網頁紀錄

   HKAS 16 (March 2010) Introduction IN1 Hong Kong Accounting Standard 16 Property, Plant and Equipment (HKAS 16) should be applied for annual periods beginning on or after 1 January 2005. Earlier application is encouraged.

6. www.youtube.com › watchHKAS 16 Property, Plant and Equipment - by Morris Kwok

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   This is explanation of accounting treatments of Property, Plant and Equipment in accordance with HKAS 16根據會計準則 (十六)解釋物業、廠房及設備的會計方法.

   • 影片時長: 31 分鐘
   • 觀看人次: 1875

   • 作者: Morris Kwok

7. www.nelsoncpa.com.hk › slidepdf › HKICPA-20061012HKAS 16, HKFRS 6 & Interpretation - Nelson CPA

   www.nelsoncpa.com.hk › slidepdf › HKICPA-20061012

   • Per HKAS 16, the amount attributed to the machine should refer to the specific requirements of HKFRS 2 Share-based Payments. • Under HKFRS 2, GV shall recognise an increase in equity if the machine

8. www.nelsoncpa.com.hk › slidepdf › HKICPA-20051119HKAS 16, 17 and 40 - Nelson CPA

   www.nelsoncpa.com.hk › slidepdf › HKICPA-20051119

   • Per HKAS 16, the amount attributed to the machine should refer to the specific requirements of HKFRS 2 Share-based Payments. • Under HKFRS 2, GV shall recognise an increase in equity if the machine