搜尋結果
Hong Kong Accounting Standard 41 Agriculture (HKAS 41) is set out in paragraphs 1-61. All the paragraphs have equal authority. HKAS 41 should be read in the context of its objective and the Basis for Conclusions, the Preface to Hong Kong Financial Reporting Standards and the Conceptual Framework for Financial Reporting.
思維領導 公會重要研究及倡議 企業管治及可持續發展 新的及主要的準則 專業代表意見 刊物 專業項目及培訓. 最新消息 新聞發佈. 表揚兼具良好管治及可持續性機構25載 香港會計師公會「最佳企業管治及ESG大獎2024」 現正接受報名 香港會計師公會發表《中 ...
HKAS 41 “Agriculture” currently requires all biological assets related to agricultural activity to be measured at fair value less costs to sell. This is based on the principle that the biological transformation that these assets undergo during their lifespan is best reflected by fair value measurement.
Under the Amendments to HKAS 16 and HKAS 41, a bearer plant is “a living plant that: is used in the production or supply of agricultural produce; is expected to bear produce for more than one period; and. has a remote likelihood of being sold as agricultural produce, except for incidental scrap sales.”
hkas41.pdf - Free download as PDF File (.pdf), Text File (.txt) or read online for free. Reproduction within Hong Kong in unaltered form (retaining this notice) is permitted for personal and non-commercial use subject to the inclusion of an acknowledgment of the source.
HOKLAS Supplementary Criteria No. 41. Using the Accredited CAB Combined ILAC MRA Mark. 1. Introduction. 1.1 This document serves to supplement the requirements set out in ILAC-R7:05/2015 ‘Rules for the Use of the ILAC MRA Mark’ in relation to the use of the Accredited CAB Combined ILAC MRA Mark.
香港財務報告準則有15項財務報告準則、41項不同的會計準則以及其他解讀。 每個標準都與指定主題相關。 這些主題的範圍包括庫存、財務報表、所得稅、現金流量表等等。
