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2017年1月1日 · List of Amended Standards issued that are applicable to accounting periods beginning on or after 1 January 2021. List of new and amended Standards, Interpretations and Framework issued that are applicable to December 2020 year-end.
IN1 Hong Kong Accounting Standard 1 Presentation of Financial Statements (HKAS 1) replaces HKAS 1 Presentation of Financial Statements (issued in 2004) as amended in 2005. HKAS 1 sets overall requirements for the presentation of
Amendments to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Additional Exemptions for First-time Adopters (August 2009) Amendments to HKFRS 2 Share-based Payment - Vesting Conditions and Cancellations (April 2008)
The objective of the Hong Kong Institute of Certified Public Accountants (HKICPA) in issuing amendments to HKFRS 1 is to maintain international convergence arising from the issuance of Amendments to IFRS 1 by the International Accounting Standards Board (IASB). 4.
Introduction. The Amendments clarify the guidance in HKAS 1 “Presentation of Financial Statements” on materiality and aggregation, the presentation of subtotals, the structure of notes, the presentation.
HKICPA published the equivalent amendments to HKAS 1 on 15 December 2022. What are the key amendments? There are two key changes made by the Amendments, apart from additional disclosure requirements. 1. Amendment to HKAS/IAS 1.72A
IN1 Hong Kong Accounting Standard 1 Presentation of Financial Statements (HKAS 1) replaces HKAS 1 Presentation of Financial Statements (issued in 2004) as amended in 2005. HKAS 1 sets overall requirements for the presentation of
