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The Hong Kong Institute of Certified Public Accountants ... ...
Home Standard setting Standards Members' Handbook and Due Process Members' Handbook Volume II HKFRS 2 Share-based Payment. Updates. Volume I. Volume II. Volume III. Section 1: Content page of Volume II Financial Reporting Standards --------- Section 1: Effective for accounting periods beginning on or after 1 January 2024 -------- HKAS 8 ...
財務報告準則. The following list links to certain reference materials on accounting related subjects (available in Adobe Acrobat format). Subject. Study report on the Impact of HKFRS Convergence Project. May 2008. HKFRS Convergence. ED/Convergence. Comment Letters on ED/Convergence. Convergence Project Explanatory Memorandum.
HKFRS 2–Group and Treasury Share Transactions. Amendments to HKFRS 2 Share-based Payment — Group Cash-settled Share-based Payment Transactions issued in July 2009 is applicable for annual periods beginning on or after 1 January 2010 and supersedes this HK(IFRIC) Interpretation.
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.
HKFRS 2 classifies share-based payment transactions into three types: Equity-settled share-based payment transactions . Cash-settled share-based payment transactions . Share-based payment transactions with cash alternatives.
Appended to this HKFRS/IFRS Update is a newsletter published by BDO Global which contains a summary of standards and amendments that are mandatorily effective from 1 January 2020 onwards. All
The Amendments to HKFRS 2 “Share-based Payment” provide accounting requirements for the followings: Effects of vesting and non-vesting conditions on the measurement of cash- settled share-based payments Share-based payment transactions with net settlement feature for withholding tax obligations Modifications to the terms and conditions ...
Hong Kong Financial Reporting Standard 2 ("HKFRS 2") governs the accounting treatments for share-based payments ("SBP") and is effective for financial periods beginning on or after 1 January 2005. The introduction of HKFRS 2 has created controversial tax treatments on the deduction of SBP charged in the accounts.
香港的會計準則是規範香港金融交易處理的條規。 2005年1月開始，香港遵循國際財務報告準則（IFRS）模式，遵守了財務報告準則（FRS）框架。 這個框架由國際會計準則理事會（IASB）負責。 香港的會計準則有另一個名稱，即“香港財務報告準則（HKFRS）”。 把這些準則引入香港，是一項基本原則，有助於定義現有會計術語的含義，這些準則還要求在香港進行的金融交易有最低披露水平。 會計準則可幫助您識別、計量和提出重要通用財務報表的披露要求。 簡而言之，會計準則為公司財務報表提供“誠實和公正”的概覽。 香港註冊會計師公會（HKICPA）概述. 負責監督香港會計業的監管機構是香港註冊會計師公會（HKICPA）。 在香港註冊成立的任何公司，都將需要保持適當的會計賬目。
