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Reasons for issuing HKAS 21 IN2 The objectives of the HKICPA in issuing HKAS 21 were to reduce or eliminate alternatives, redundancies and conflicts within the HKFRSs, to deal with some
Home Standard setting Standards Members' Handbook and Due Process Members' Handbook Volume II HKAS 21 The Effects of Changes in Foreign Exchange Rates. Updates. Volume I. Volume II. Volume III. Section 1: Content page of Volume II Financial Reporting Standards --------- Section 1: Effective for accounting periods beginning on or after 1 January ...
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2021年9月20日 · 根據HKAS 21，功能性貨幣（Functional Currency）是指公司在主要經濟環境（Primary Economic Environment）下營運時所使用的貨幣，而報表表達貨幣（Presentation Currency）則是指公司在編製其財務報表使所使用的貨幣。. 理論上，公司能使用任何貨幣作為其報表表達貨幣 ...
HKAS 21 applies to the presentation of an entity’s financial statements in a foreign currency and sets out requirements for the resulting financial statements to be described as complying with Hong Kong Financial Reporting Standards (HKFRSs).
HKAS 21 The Effects of Changes in Foreign Exchange Rates. Scope. This Standard shall be applied: in accounting for transactions and balances in foreign currencies, except for those derivative transactions and balances that are within the scope of HKAS 39 Financial Instruments: Recognition and Measurement;
HKAS 21 - The Effects of Changes in Foreign Exchange Rates. An entity may be involved in foreign activities in two ways: Transactions in foreign currencies. Foreign operations – subsidiaries, associates in foreign countries. Key terms. Foreign currency. Functional currency. Presentation currency. Exchange rate. Exchange difference.
