搜尋結果
replaces HKAS 1 Presentation of Financial Statements (issued in 2004) as amended in 2005. HKAS 1 sets overall requirements for the presentation of financial statements, guidelines for their structure and minimum requirements for their content.
HKAS 1 (Revised) sets overall requirements for the presentation of financial statements, guidelines for their structure and minimum requirements for their content application. It is effective for annual periods beginning on or after 1 January 2009. Earlier application is permitted.
1. Investment Entities (amendments to HKFRS 10, HKFRS 12 and HKAS 27 (2011)) provide an exception to the consolidation requirements in HKFRS 10 and require investment entities to measure particular subsidiaries at fair value through profit or
Amendments to HKAS 32 address inconsistencies in current practice when applying the offsetting criteria in the standard, while amendments to HKFRS 7 provide common disclosure requirements to help investors compare financial
HKAS 1 (Revised) was issued in December 2007 to replace HKAS 1 “Presentation of Financial Statements” which was issued in 2004 and amended in 2005. The revised statement is effective for annual periods beginning on or after 1 January
Hong Kong Accounting Standard (HKAS) 1 Presentation of Financial Statements aims at prescribing the basis for presentation of general purpose financial statements, to ensure comparability both with the entity’s financial statements of previous periods and with the financial statements of other entities.
2022年6月4日 · 根據HKAS 1，損益表需要展示指定的項目，例如損益部分的盈利（Revenue）、財務成本（Finance Cost）、減值損失（Impairment Loss）、終止確認資產後的損益（Gain or losses arising from the derecognition of financial assets measured at amortised cost）、稅務開支（Tax Expenses）等等。 有一點要注意的是，一般來說收入和支出是不能抵消的，除非有其他會計準則容許。 而其他綜合收益部分中，有關聯營公司（Associates）和合資（Joint Venture）的其他綜合收益必須要跟其他其他綜合收益（例如重估（Revaluation）所得的收益）分開顯示。
