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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.
HKFRS 18 introduces three new sets of requirements to improve how companies communicate in their financial statements, with a focus on information about financial performance in the statement of profit or loss.
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 revenue topics such as accounting for multiple-element arrangements. In contrast, US
2020年6月2日 · 在2018年9月，香港會計師公會更新了關於盈利的會計準則，於是以往經常聽到的HKAS 11 Contruction Contracts、HKAS 18 Revenue、HK (IFRIC)-Int 13 Customer Loyalty Programme等也變成絕響了，取而代之的就是這一條HKFRS 15 Revenue From Contracts with Customers。.
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
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.
HKAS 18: Revenue As per the Hong Kong Accounting Standard 18 Revenue, revenue is determined at the value of consideration. The revenue from the sale is recognised when all of the following conditions are met: The business transfers risks and rewards of
Under HKAS 18, insurance intermediaries often deferred recognition of variable consideration until revenue was reliably measurable, for example when the uncertainty was removed or when payment was received.
2018年1月1日 · The Standard sets out a single coherent approach to recognizing and measuring revenue that provides useful information to investors about the nature, amount, timing and uncertainty of revenue and cash flows arising from a company’s contracts with customers.
