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determining which entities are consolidated in the consolidated financial statements. The HKFRS also sets out the accounting requirements for the preparation of consolidated financial statements.
Hong Kong Accounting Standard 27 Consolidated and Separate Financial Statements (HKAS 27) is set out in paragraphs 1–46 and Appendices A and B. All the paragraphs have equal authority.
2016年9月16日 · 合併會計報表 簡稱 合併報表 ，亦稱 合併財務報表 ，是指用以綜合反映以產權紐帶關係而構成的 企業集團 某一期間或地點整體 財務狀況 、 經營成果 和資金流轉情況的 會計報表 。. 主要包括 合併資產負債表 、 合併損益表 （或稱合併利潤表）、 合併利潤 ...
2020年9月8日 · 控制（Control）- 實質權利（substantive rights）和保護權利（protective rights）. Photo by frankie cordoba on Unsplash. 實質權利（substantive rights）是指投資者能實質地有權影響被投資者的有關活動（relevant activities），通常來自投票權利（voting rights）。. 一般來說只有一個母公司 ...
Answer: The requirement to prepare consolidated financial statements set out in section 379(2) applies to companies which are holding companies as at the end of the year. The Companies Registry’s FAQ confirms that the requirements in section 379(3) similarly apply only with reference to the status of the company as of the end of the financial year.
2024年1月28日 · The consolidation of financial statements integrates and combines all of a company's financial accounting functions to create statements that show results in standard balance sheet, income...
2020年12月11日 · The Standard: [IFRS 10:1] requires a parent entity (an entity that controls one or more other entities) to present consolidated financial statements. defines the principle of control, and establishes control as the basis for consolidation.
