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IN2. Hong Kong Accounting Standard 28 Investments in Associates and Joint Ventures (HKAS 28) prescribes the accounting for investments in associates and sets out the requirements for the application of the equity method when accounting for investments in associates and joint ventures.
Hong Kong Accounting Standard 28. Investments in Associates. *HKAS 28 is applicable for annual periods beginning on or after 1 January 2005 but before 1 January 2013. HKAS 28 (2011) issued in June 2011 is applicable for annual periods beginning on or after 1 January 2013 and supersedes HKAS 28 issued in 2004. COPYRIGHT .
0 BOOKMARKS. Exclusive discount for HKICPA members for 2024 HKGFA Annual Forum ReThink HK 2024 – Sustainable Business Conference & Expo. Home Standard setting Standards Members' Handbook and Due Process Members' Handbook Volume II HKAS 28 Investments in Associates and Joint Ventures. Updates.
2020年12月27日 · 根據HKAS 28，重大影響（Significant Influence）是指公司A有能力去參與公司B的財務和經營政策的決定，而公司A並非控制或與公司B有聯合控制的合作模式（Significant Influence is the power to participate in the financial and operating policy decisions of the investee but is not control or ...
Introduction. • In June 2011, HKICPA issued HKAS 28 (2011) Investments in Associates.
HKAS 28 is based on IAS 28 Investments in Associates and Joint Ventures. In approving HKAS 28, the Council of the Hong Kong Institute of Certified Public Accountants considered and agreed with the IASB’s Basis for Conclusions on IAS 28. Accordingly, there
19 views 6 months ago M11: Financial Reporting (Revision Series) In this video we'll discuss what is significant influence and how it is defined under HKAS 28. More specifically this video will...
Therefore, amendments to IAS 28 clari˜ed the accounting treatment for long-term interest. In January 2018, the Council of the Hong Kong Institute of Certi˜ed Public Accountants (the “HKICPA”) responses to the Amendments to IAS 28, followed the clari
Hong Kong Financial Reporting Standards Update. Section I. New and amended Standards and Interpretations issued that are applicable to December 2018 year-end. Standards affected. New standard and amendments relate to.
The International Accounting Standards Board has issued Amendments to International Financial Reporting Standard (“IFRS”) 10 and International Accounting Standard (“IAS”) 28 (2011) to address an acknowledged inconsistency between the requirements in IFRS 10 and those in IAS 28 (2011), in dealing with the sale or contribution of assets ...
