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The HKFRS also sets out the accounting requirements for the preparation of consolidated financial statements. IN7A Investment Entities (Amendments to HKFRS 10, HKFRS 12 and HKAS 27), issued in December 2012, introduced an exception to the
Content page of Volume II Financial Reporting Standards --------- Section 1: Effective for accounting periods beginning on or after 1 January 2024 -------- HKAS 8 Accounting Policies, Changes in Accounting Estimates and Errors HKAS 20 Accounting for Government Grants and Disclosure of Government Assistance HKAS 21 The Effects of Changes in ...
2020年9月8日 · 事實上，在HKFRS 10和《公司條例》第379條裡，分別有指引去說明什麼公司需要去準備綜合報表。 先是HKFRS 10。 理論上說，只有母公司才需要準備綜合報表，子公司則不用。
• HKFRS 10, Consolidated financial statements HKFRS 10 replaces the requirements in HKAS 27, Consolidated and separate financial statements relating to the preparation of consolidated financial statements and HK-SIC 12 Consolidation – Special purpose
In July 2012, the HKICPA issued amendments to HKFRS 10, HKFRS 11 and HKFRS 12 Consolidated Financial Statements, Joint Arrangements and Disclosures of Interests in Other Entities: Transition Guidance to clarify certain transitional guidance on the
Hong Kong Financial Reporting Standards Update. Section I. New and amended Standards and Interpretations issued that are applicable to December 2018 year-end. Section II. New and amended Standards, Interpretations and Framework issued that are effective subsequent to December 2018 year-end, but may be adopted early.
Amendment to HKFRS 16, Covid-19-related rent concessions In June 2020, the HKICPA issued an amendment to HKFRS 16, Covid-19-related rent concessions (“2020 amendment”), which provides a specific relief to lessees that have benefited from rent
2020年10月6日 · 上回簡單說了HKFRS 10的範圍、豁免及有關控制的解說。這次會說說投資個體（Investment Entity）、HKFRS 10裡所涉及的會計處理和有關披露（HKFRS 12）。 投資個體（Investment Entity） Photo by Precondo CA on Unsplash 什麼是投資個體（Investment
Hong Kong Financial Reporting Standards for Private Entities. Hong Kong Auditing and Assurance. HKSQM 1 Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements and HKSQM 2 Engagement Quality Reviews New Auditors Report Practice Note 840 Reporting on Solicitors ...
HKFRS 10 establishes principles for the presentation and preparation of consolidated financial statements when an entity controls one or more other entities. This e-seminar will discuss the definition of control, issues relating to assessing control and the accounting requirements in preparing consolidated financial statements under HKFRS 10.
