雅虎香港 搜尋

搜尋結果

1. www.ird.gov.hk › eng › taxProfits Tax Treatment of Leases Where HKFRS 16 Applies

   www.ird.gov.hk › eng › tax

   • 網頁紀錄

   HKFRS 16 Leases applies with effect from annual reporting periods beginning on or after 1 January 2019. Early application is permitted with application of HKFRS 15 Revenue from Contracts with Customers. With the adoption of HKFRS 16 for accounting purposes, the Commissioner will adopt the following assessing practice:

2. www.hkicpa.org.hk › Members-Handbook › volumeIILeases - Hong Kong Institute of Certified Public Accountants

   www.hkicpa.org.hk › Members-Handbook › volumeII

   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.

3. www.hkicpa.org.hk › en › ToolsHKFRS 16 Leases - Hong Kong Institute of Certified Public ...

   www.hkicpa.org.hk › en › Tools

   • 網頁紀錄

   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.

4. henrykwongtax.com › newsletter › profits-tax-treatment-ofProfits Tax Treatment of Leases accounted for under HKFRS 16

   henrykwongtax.com › newsletter › profits-tax-treatment-of

   • 網頁紀錄

   On 17 September 2020, the IRD published guidance on tax treatment of leases accounted for under Hong Kong Financial Reporting Standard (“HKFRS”) 16. Upon the adoption of the HKFRS 16, lessee is required to recognize the right-of-use (“ROU”) asset and

5. www.bdo.com.hk › getattachment › InsightsHKFRS / IFRS UPDATE 2021/06 - BDO

   www.bdo.com.hk › getattachment › Insights

   HKFRS/IFRS 16 requires a lessee to recognise a lease liability and a right-of-use asset (ROU asset) for most leases. Entities must determine the tax base of the lease liability and ROU asset, but in many jurisdictions, the tax deduction for leases relates to the

6. assets.ey.com › content › damHong Kong Tax Alert

   assets.ey.com › content › dam

   2020年9月21日 · Under HKFRS 16, the balance sheet of a lessee would recognize a ROU asset representing their right to use the underlying leased asset and a lease liability representing the present value of the future lease payments that the lessee is obliged to pay.

7. preprod.hkicpa.org.hk › 2016 › summary_hkfrs16HKFRS 16 Leases - Hong Kong Institute of Certified Public ...

   preprod.hkicpa.org.hk › 2016 › summary_hkfrs16

   HKFRS 16 is the equivalent of IFRS 16 Leases issued by the International Accounting Standards Board (IASB). HKFRS 16 sets out the principles for the recognition, measurement, presentation and disclosure of leases.