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Hong Kong Accounting Standard 28. Investments in Associates. *HKAS 28 is applicable for annual periods beginning on or after 1 January 2005 but before 1 January 2013. HKAS 28 (2011) issued in June 2011 is applicable for annual periods beginning on or after 1 January 2013 and supersedes HKAS 28 issued in 2004. COPYRIGHT .
IN2. Hong Kong Accounting Standard 28 Investments in Associates and Joint Ventures (HKAS 28) prescribes the accounting for investments in associates and sets out the requirements for the application of the equity method when accounting for investments in associates and joint ventures.
首頁 準則制訂 準則 會員手冊和正當程序 會員手冊 Volume II HKAS 28 Investments in Associates and Joint Ventures. Updates. Volume I. Volume II. Volume III. Section 1: HKAS 28 Investments in Associates and Joint Ventures. This content is not available in your region.
2020年12月27日 · 根據HKAS 28，重大影響（Significant Influence）是指公司A有能力去參與公司B的財務和經營政策的決定，而公司A並非控制或與公司B有聯合控制的合作模式（Significant Influence is the power to participate in the financial and operating policy decisions of the investee but is not control or joint control ...
Introduction. • In June 2011, HKICPA issued HKAS 28 (2011) Investments in Associates.
Therefore, amendments to IAS 28 clari˜ed the accounting treatment for long-term interest. In January 2018, the Council of the Hong Kong Institute of Certi˜ed Public Accountants (the “HKICPA”) responses to the Amendments to IAS 28, followed the clari
Subsequently in October 2014, the Hong Kong Institute of Certi ed Public Accountants also issued the same amendments, Amendments to Hong Kong Financial Reporting Standard (“HKFRS”) 10 and Hong Kong Accounting Standard (“HKAS”) 28 (2011) – Sale or contribution of assets between an investor and its joint venture or associate, so as to maintain the...
HKAS 28 “Investments in Associates and Joint Ventures” requires that, if an entity’s share of losses of an associate or joint venture equals or exceeds its interest in the associate or joint venture, the entity
HKAS 28 is based on IAS 28 Investments in Associates and Joint Ventures. In approving HKAS 28, the Council of the Hong Kong Institute of Certified Public Accountants considered and agreed with the IASB’s Basis for Conclusions on IAS 28. Accordingly, there
HKAS Supplementary Criteria No. 5 'Internal Audits and Management Reviews' Note: Document number with a suffix "#" means a previous version of that document which is still valid during the transition period for implementation of a new accreditation standard.
