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Hong Kong Accounting Standard 18 Revenue (HKAS 18) is set out in paragraphs 1-3842. All the paragraphs have equal authority. HKAS 18 shall be read in the context of its objective, the Preface to Hong Kong Financial Reporting Standards and the
The objective of HKAS 18 is to prescribe the accounting treatment of revenue arising from certain types of transactions and events. The primary issue in accounting for revenue is determining when to recognise revenue. Revenue is recognised when it is probable that future economic benefits will flow to the entity and.
2 天前 · HKFRS 18 supersedes Hong Kong Accounting Standard (HKAS) 1 Presentation of Financial Statements. Requirements in HKAS 1 that are unchanged have been transferred to HKFRS 18 and other HKFRSs. HKFRS 18 is effective for annual periods beginning on or after 1 January 2027 with earlier application permitted.
revenue recognition Standards, IAS 18 and IAS 11, could be difficult to apply to complex transactions. In addition, IAS 18 provided limited guidance on many important
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。
As the name suggests, Hong Kong Accounting Standards (HKAS) are a framework of rules governing how financial transactions are handled in the country. The Financial Reporting Standards ( FRS) framework is applicable in Hong Kong since January 2005 under the International Accoutning Standards (IASB).
Hong Kong Accreditation Service (HKAS) provides accreditation for laboratories, certification bodies and inspection bodies located in Hong Kong, through the Hong Kong Laboratory Accreditation Scheme (HOKLAS) , Hong Kong Certification Body Accreditation Scheme (HKCAS) and Hong Kong Inspection Body Accreditation Scheme (HKIAS) respectively.
2023年9月8日 · 收入，香港會計準則第 18 號（HKAS 18）； 僱員福利，香港會計準則第 19 號（HKAS 19）。 另外，根據《香港公司條例》，任何在香港註冊成立的公司每年都必須遵守會計和審計規定，而財務報表必須按照香港的會計準則執行。
The standard supersedes Hong Kong Accounting Standard (HKAS) 18 Revenue, HKAS 11 Construction Contracts and several revenue interpretations, including Hong Kong (IFRIC) Interpretation 15 Agreements for the Construction of Real Estate.
Revenue – Covered in HKAS 18 • HKAS 18 shall be applied in accounting for revenue arising from the following Sale of goods transactions and events: a) the sale of goods; b) the rendering of services; and c) the use by others of entity assets yielding Sale of
