搜尋結果
HKAS 12 requires that the measurement of deferred tax liabilities and deferred tax assets should be based on the tax consequences that would follow from the manner in which the entity expects to recover or settle the carrying amount of its assets and
Amendments to HKAS 12 Issued July 2023 Entities are required to apply the temporary exception to the requirements in HKAS 12 to account for deferred taxes related to Pillar immediately upon the Two income taxes issuance of the Amendments, and to
The International Accounting Standards Board (the “Board”) issued the amendments to IAS 12 Income Taxes - Deferred Tax related To Assets and Liabilities arising from a Single Transaction which are effective for annual reporting periods beginning on or after 1 January 2023 (the “Amendments”).
2021年5月11日 · Targeted amendments 1 to IAS 12 Income Taxes clarify how companies should account for deferred tax on certain transactions – e.g. leases and decommissioning provisions. The amendments narrow the scope of the initial recognition exemption (IRE) so that it does not apply to transactions that give rise to equal and offsetting temporary differences.
Amendments to HKAS 1 Classification of Liabilities as Current or Non-current and Amendments to HKAS 1 Non-current Liabilities with Covenants. Both amendments are to be applied as a package and are effective for annual reporting periods beginning on or
Recap of Amendment to HKAS 12 –Income Tax At the beginning of the earliest comparative period presented (1.1.2022), entities are required to recognise deferred tax assets and deferred tax liabilities associated with: (i) Right-of-use assets and lease liabilities
第1部獲授權保險人的股東控權人. 釋義( 附表12 第1 部) 在本部中 ——《修訂條例》(Amendment Ordinance) 指《2023 年保險業( 修訂)條例》(2023 年第20 號);原有(former) 的含義如下..凡對某條的提述,是與“ 原有”二字並提時,指《原有條例》的該條;《原有條例》(pre-amended ...
