搜尋結果
IN1 Hong Kong Financial Reporting Standard 16 Leases (HKFRS 16) sets out the principles for the recognition, measurement, presentation and disclosure of leases. The objective is to
to HKFRS 16 Leases. Effective Date Financial periods beginning on or after 1 January 2019. Affected standards Supersedes HKAS 17 Leases, HK(IFRIC)-Int 4 Determining whether an Arrangement contains a Lease, HK(SIC)-Int 15 Operating Leases and HK.
2019年1月1日 · to HKFRS 16 Leases. Financial periods beginning on or after 1 January 2019. Supersedes HKAS 17 Leases, HK (IFRIC)-Int 4 Determining whether an Arrangement contains a Lease, HK (SIC)-Int 15 Operating Leases—Incentives and HK (SIC)-Int 27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease.
2021年6月13日 · 完Q之路（八十六）：HKFRS 16 租賃（Leases）- 承租方會計（Lessee Accounting）和租約修改（Lease Modification）. HKFRS 16 租賃的最大改動在於，不論是什麼租約，它都不止會影響利潤表（Income Statement），還會影響資產負債表（Statement of Financial Position），令整間公司的資產 ...
2020年1月3日 · HKFRS 16：新會計準則意義何在？. 分享：. 在舊準則下，航空公司的資產負債表未能真實反映其財務狀況。. (資料圖片) 某日朋友來電訴苦，說由今年 ...
HKFRS 16 sets out the principles for the recognition, measurement, presentation and disclosure of leases. The objective is to ensure that lessees and lessors provide relevant information in a manner that faithfully represents those transactions.
Hong Kong Financial Report Standard (“HKFRS”) 16 sets out the principles for the recognition, measurement, presentation and disclosure of leases for both parties to a contract, i.e. the customer (“lessee”) and the supplier (“lessor”).
This webinar will provide an overview of the key accounting requirements of HKFRS 16. It will share with participants some practical issues in applying HKFRS 16 using real-life scenarios and discuss how to apply the requirements to these scenarios.
Hong Kong Financial Reporting Standards Update. Section I. New and amended Standards and Interpretations issued that are applicable to December 2018 year-end. Standards affected. New standard and amendments relate to.
2021年5月19日 · 究竟HKFRS 16有什麼地方被改動了？. 這次修改最大的改動在於，之前我們會把租賃分類成融資租賃（Finance Lease）和營業租賃（Operating Lease）：如果在租賃開始時，出租人（Lessor）已經將租賃生產的風險和報酬轉移到承租人（Lessee），則該租賃便被視為融資租賃 ...
