搜尋結果
HKAS 32 is to maintain international convergence with the International Accounting Standards Board (IASB). IN3 [Deleted] The main features IN4 The main features of HKAS 32 are described below. Scope IN5 The scope of HKAS 32 has, where appropriate39.
Hong Kong Accounting Standard 32. Financial Instruments: Disclosure and Presentation. No Contractual Obligation to Deliver Cash or Another Financial Asset Settlement in the Entity’s Own Equity Instruments Contingent Settlement Provisions Settlement Options .
2022年11月14日 · HKAS 32這條會計準則旨在說明如何表達金融工具如負責或權益（即提供分類的基礎），以及如何處理財務資產和財務負債的相互抵銷；而HKFRS 9這條會計準則就集中在分類和處理財務資產和財務負債。. 單純看這幾句，我們就知道HKAS 32和HKFRS 9就像是雙生 ...
The objective of Hong Kong Accounting Standard (HKAS) 32 Financial Instruments: Disclosure and Presentation is to enhance financial statement users’ understanding of the significance of financial instruments to an entity’s financial position, performance and cash flows.
HKAS 32 indicates that when identifying a financial instrument as debt or equity, classification should be based on the substance of the contractual agreement rather than
(a) Hong Kong Accounting Standard 32 Financial Instruments: Presentation (HKAS 32) which sets out the principles for presentation of financial instruments;
Objective of HKAS 32 and 39 HKAS 32 • Aims at enhancing financial statement users’ understanding of the significance of financial instruments to an entity’s financial position, performance and cash flows. • Contains requirements for the presentation of financial
