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Hong Kong Financial Reporting Standard 5 Non-current Assets Held for Sale and Discontinued Operations (HKFRS 5) sets out requirements for the classification, measurement and presentation of non-current assets held for sale and replaces SSAP. 33 Discontinuing Operations. IN2.
HKFRS 5 Non-current Assets Held for Sale and Discontinued Operations This content is not available in your region. About us Organization Overview Vision, Mission and Values Subsidiaries Awards Strategic Plan Library Contact us Governance Council for ...
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。
• Measurement requirements of HKFRS 5 also apply to all recognised non-current asset and to all disposal groups, except for (either as individual assets or as part of a disposal group)
The amendments to HKFRS 16 introduce a practical expedient to provide specific accounting relief to lessees who have benefited from rent concessions granted by lessors as a result of the COVID-19 pandemic.
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.
• Measurement requirements of HKFRS 5 also apply to all recognised non-current asset and to all disposal groups, except for (either as individual assets or as part of a disposal group)
• Measurement requirements of HKFRS 5 also apply to all recognised non-current asset and to all disposal groups, except for (either as individual assets or as part of a disposal group)
HKFRS 9 amends HKFRS 7, Financial instruments: Disclosures to introduce extensive new and amended disclosure requirements on various areas, including credit risk and expected credit losses, reclassification of financial assets from one measurement category to another,
Weekly HKFRS Q&As – Q&A # 5. 中文. February 2014. Since January 2014, we started to publish weekly HKFRSQ&As that aim to help you deal with the applica. on issues during the busy financial reporting. season. Weekly HKFRS Q&As will be issued each Friday. Here is the link to the previous.
