搜尋結果
2021年6月13日 · 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），令整間公司的資產和負債忽然增加了不少。.
Accounting Standards Board (IASB) issuing IFRS 16 Leases and therefore issued HKFRS 16 to maintain convergence of HKFRS with International Financial Reporting Standards. IN4 Leasing is an important activity for many entities.
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 ...
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.
2020年1月10日 · HKFRS 16：如何影響財報實例. 《香港財務報告準則第16號-租賃》於2019年1月生效，上篇文章介紹其作用以及對財報的影響，這篇則以上市公司作實例 ...
Hong Kong Financial Reporting Standard ("HKFRS") 16 Leases sets out the framework for how a lease transaction should be dealt with, from both the perspectives of a lessee and lessor.
Hong Kong Financial Reporting Standard (HKFRS) 16 Leases, which becomes effective for accounting periods beginning on or after 1 January 2019, introduces changes to lessee accounting, and replaces Hong Kong Accounting Standard (HKAS) 17 Leases.
