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HKAS 8 is based on IAS 8, Accounting Policies, Changes in Accounting Estimates and Errors. In approving HKAS 8, the Council of the Hong Kong Institute of Certified Public Accountants considered and agreed with the IASB’s basis for conclusions on IAS 8 (as revised 2003).
IN2. The objectives of the Hong Kong Institute of Certified Public Accountants (HKICPA) issuing HKAS 8 were to reduce or eliminate alternatives, redundancies and conflicts within the Standards, to deal with some convergence issues and to make other improvements.
HKAS 8 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 .
HKAS 8 Accounting Policies, Changes in Accounting Estimates and Errors Objective The objective of this Standard is to prescribe the criteria for selecting and changing accounting policies, together with the accounting treatment and disclosure of changes in accounting policies, changes in accounting estimates and corrections of errors.
HKAS 8 is based on IAS 8, Accounting Policies, Changes in Accounting Estimates and Errors. In approving HKAS 8, the Council of the Hong Kong Institute of Certified Public Accountants considered and agreed with the IASB’s basis for conclusions on IAS 8 (as
Hong Kong Financial Reporting Standards Update. Section I. New and amended Standards issued that are applicable to accounting periods beginning on or after 1 January 2023.
HKFRS 18 replaces Hong Kong Accounting Standard (HKAS) 1 Presentation of Financial Statements. It introduces new requirements that affect all entities in all industries as to how they present and disclose financial performance in financial statements.
Hong Kong Financial Reporting Standards (HKFRS) PREFACE AND FRAMEWORK. Preface to Hong Kong Financial Reporting Standards. Framework for the Preparation and Presentation of financial Statements. HKAS. HONG KONG ACCOUNTING STANDARDS. 1. Presentation of financial statements.
HKAS 8 Accounting Policies, Changes in Accounting Estimates and Errors This content is not available in your region. 關於我們 公會簡介 概覽 願景、使命和核心價值 附屬機構 獎項 Strategic Plan 圖書館 聯絡我們 管治 管治架構 理事會 委員會 政策與程序 ...
• HKAS 8 (Amendment), “Accounting Policies, Change in Accounting Estimates and Errors” (effective for annual periods beginning on or after 1 April 2023). The amendment clarifies how companies should distinguish changes in accounting policies from changes
