雅虎香港 搜尋

搜尋結果

1. www.hkicpa.org.hk › volumeII › hkas27_2011Hong Kong Accounting Standard 27 - Hong Kong Institute of ...

   www.hkicpa.org.hk › volumeII › hkas27_2011

   IN1 HKAS 27 Separate Financial Statements contains accounting and disclosure requirements for investments in subsidiaries, joint ventures and associates when an entity prepares separate financial statements.

   • 檔案大小: 377KB

   • 頁面計數: 25

2. www.zhcpa.hk › pdf › HKFRS_2014Sep1Amendments to HKAS 27 - Equity Method in Separate Financial ...

   www.zhcpa.hk › pdf › HKFRS_2014Sep1

   The Amendments to HKAS 27 “Separate financial statements” include the equity method as one of the options for measuring investments in subsidiaries, joint ventures and associates in the separate financial statements of an entity.

3. 其他人也問了

   What are the amendments to HKAS 27 'separate financial statements'?

   • The Amendments to HKAS 27 “Separate financial statements” include the equity method as one of the options for measuring investments in subsidiaries, joint ventures and associates in the separate financial statements of an entity.

   Amendments to HKAS 27 - Equity Method in Separate Financial Statem…

   www.zhcpa.hk/pdf/HKFRS_2014Sep1.pdf

   查看此問題的所有搜尋結果

   When can an entity apply HKAS 27 amendments?

   • An entity shall apply the amendments to HKAS 27 made in 2008 for annual periods beginning on or after 1 July 2009. Earlier application is permitted. However, an entity shall not apply these amendments for annual periods beginning before 1 July 2009 unless it also applies HKFRS 3 (as revised in 2008). it shall disclose that fact.

   HKAS 27 and HKFRS 3 (Revised) - Nelson CPA

   www.nelsoncpa.com.hk/slidepdf/HKICPA-20100809.pdf

   查看此問題的所有搜尋結果

   Are HKAS financial statements separate financial statements?

   • financial statements of an investor that has no investments in subsidiaries, and has investments in associates or joint ventures that are required by HKAS to be accounted for using the equity method, are separate financial statements.

   Amendments to HKAS 27 - Equity Method in Separate Financial Statem…

   www.zhcpa.hk/pdf/HKFRS_2014Sep1.pdf

   查看此問題的所有搜尋結果

   What are the changes to HKAS 1 and hkfrs Practice Statement 2?

   • The amendments to HKAS 1 require companies to disclose their material accounting policy information rather than their significant accounting policies. The amendments to HKFRS Practice Statement 2 provide guidance on how to apply the concept of materiality to accounting policy disclosures.

   Update No. 259 - Hong Kong Institute of Certified Public Accountants

   www.hkicpa.org.hk/-/media/HKICPA-Website/Members-Handbook/updates/update259.pdf

   查看此問題的所有搜尋結果

   When will changes to HKAS 1 & 8 be effective?

   • The amendments to HKAS 1 and HKAS 8 will be effective for annual reporting periods beginning on or after 1 January 2023, with early application permitted. Preface to Hong Kong Financial Reporting Standards ................................. Conceptual Framework for Financial Reporting 2018 ...................................

   Update No. 259 - Hong Kong Institute of Certified Public Accountants

   www.hkicpa.org.hk/-/media/HKICPA-Website/Members-Handbook/updates/update259.pdf

   查看此問題的所有搜尋結果

   Can HKAS 28 exempt a joint venture investor?

   • investor that is exempted in accordance with paragraph 17 of HKAS 28 from applying the equity to its investments in joint ventures and associates elect to present separate financial statements in which investor elects to account for those investments using the method.

   Amendments to HKAS 27 - Equity Method in Separate Financial Statem…

   www.zhcpa.hk/pdf/HKFRS_2014Sep1.pdf

   查看此問題的所有搜尋結果

4. www.shinewing.hk › upload › PublicationAmendments to HKAS 27 – Separate Financial Statements ...

   www.shinewing.hk › upload › Publication

   Amendments to HKAS 27 – Separate Financial Statements. Newsletter – Issue No. 08/2014. MAIN FEATURES. An entity is allowed to account for its investments in subsidiaries, associates and joint ventures using the equity method in its separate nancial statements. The amendments are to be applied retrospectively.

5. preprod.hkicpa.org.hk › zh-CN › Standards-setting财务报告准则 - Hong Kong Institute of Certified Public ... 簡

   preprod.hkicpa.org.hk › zh-CN › Standards-setting

   • 網頁紀錄

   HKAS 27 (Revised)Consolidated and Separate Financial Statements(April 2008) Amendments to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards and HKAS 27 Consolidated and Separate Financial Statements - Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate (November 2008)

6. preprod.hkicpa.org.hk › zh-HK › Standards-setting財務報告準則 - Hong Kong Institute of Certified Public ...

   preprod.hkicpa.org.hk › zh-HK › Standards-setting

   • 網頁紀錄

   HKAS 27 (Revised) Consolidated and Separate Financial Statements (April 2008) Amendments to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards and HKAS 27 Consolidated and Separate Financial Statements - Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate (November 2008)

7. www.hkicpa.org.hk › - › mediaUpdate No. 259 - Hong Kong Institute of Certified Public ...

   www.hkicpa.org.hk › - › media

   The amendments to HKAS 1 require companies to disclose their material accounting policy information rather than their significant accounting policies. The amendments to HKFRS Practice Statement 2 provide guidance on how to apply the concept of materiality to accounting policy disclosures.

8. www.nelsoncpa.com.hk › slidepdf › HKICPA-20100809HKAS 27 and HKFRS 3 (Revised) - Nelson CPA

   www.nelsoncpa.com.hk › slidepdf › HKICPA-20100809

   • HKAS 27 Consolidated and Separate Financial Statements – shall be applied in the preparation and presentation of consolidated financial statements for a group of entities under the control of a parent. • Consolidated financial statements are the those of a