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HKAS 23 should be read in the context of its core principle and the Basis for Conclusions, the Preface to Hong Kong Financial Reporting Standards and the Framework for the Preparation and Presentation of Financial Statements .
Hong Kong Accounting Standard 23 Borrowing Costs (HKAS 23) is set out in paragraphs 1– 30 and the Appendix. All of the paragraphs have equal authority. HKAS 23 should be read in the context of its core principle and the Basis for Conclusions, the and the
HKAS 23 Borrowing Costs. This content is not available in your region. About us Organization Governance Corporate social responsibility Mainland China and international connections Careers. Membership Registration Find a CPA Members' Handbook Membership benefits and services For Professional Accountants in Business For Small and Medium ...
In this video we'll be briefly summarizing the main highlights of HKAS23 which is about Borrowing Costs. This is only for quick revision, details can be refe...
财务报告准则. The following list links to certain reference materials on accounting related subjects (available in Adobe Acrobat format).
The amendment to HKAS/IAS 23 is effective for periods beginning on or after 1 January 2019, although ear lier application is permitted. En tities are required to apply the amendment only to borrowing costs incurred on or after the beginning of the annual reporting
The Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard (the “SME-FRF and FRS”) are the accounting standards issued by the Hong Kong Institute of Certified Public Accountants (“HKICPA”) to be followed in accordance with Section 380(4) by those Hong Kong incorporated companies to take advantage of ...
