雅虎香港 搜尋

搜尋結果

1. www.hkicpa.org.hk › - › mediaHong Kong Accounting Standard 31 Interests in Joint Ventures

   www.hkicpa.org.hk › - › media

   This Standard shall be applied in accounting for interests in joint ventures and the reporting of joint venture assets, liabilities, income and expenses in the financial statements of venturers and investors, regardless of the structures or forms under

   • Presentation of Financial Statements

     IN1 Hong Kong Accounting Standard 1 Presentation of ...

   • Financial Reporting

     As explained in the Preface to Hong Kong Financial ...

2. www.hkicpa.org.hk › hksaebk › HKSA_Members_Handbook_MasterPresentation of Financial Statements - Hong Kong Institute ...

   www.hkicpa.org.hk › hksaebk › HKSA_Members_Handbook_Master

   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.

   • 檔案大小: 1MB

   • 頁面計數: 121

3. 其他人也問了

   What are Hong Kong financial reporting standards?

   • Hong Kong Financial Reporting Standards (HKFRSs) are Standards and Interpretations issued by the Hong Kong Institute of Certified Public Accountants (HKICPA). They comprise: Interpretations.

   Presentation of Financial Statements - Hong Kong Institute of Certified …

   www.hkicpa.org.hk/hksaebk/HKSA_Members_Handbook_Master/volumeII/hkas01revdec07.pdf

   查看此問題的所有搜尋結果

   What is Hong Kong accounting standard 1 presentation of financial statements?

   • Hong Kong Accounting Standard 1 Presentation of Financial Statements (HKAS 1) is set out in paragraphs 1–140 and Appendix A. All the paragraphs have equal authority.

   Presentation of Financial Statements - Hong Kong Institute of Certified …

   www.hkicpa.org.hk/hksaebk/HKSA_Members_Handbook_Master/volumeII/hkas01revdec07.pdf

   查看此問題的所有搜尋結果

   How should HKAS 1 be read?

   • HKAS 1 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.

   Presentation of Financial Statements - Hong Kong Institute of Certified …

   www.hkicpa.org.hk/hksaebk/HKSA_Members_Handbook_Master/volumeII/hkas01revdec07.pdf

   查看此問題的所有搜尋結果

   What is HKAS 1 presentation of financial statements?

   • 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 financial statements, guidelines for their structure and minimum requirements for their content.

   Presentation of Financial Statements - Hong Kong Institute of Certified …

   www.hkicpa.org.hk/hksaebk/HKSA_Members_Handbook_Master/volumeII/hkas01revdec07.pdf

   查看此問題的所有搜尋結果

   How many sets of HKAS are there?

   • •HKASs(Hong Kong Accounting Standards) – Totally 31 sets A. 9 sets of HKAS renamed from SSAP B. 9 sets of HKAS amended due to IASB’s Improvement Project C. 8 sets of HKAS aligned with IAS D. 5 new sets of HKAS •HKFRSs(Hong Kong Financial Reporting Standards) – Totally 7 sets E. 7 new sets of HKFRS (up to 31 December 2005) 3 © 2006 Nelson 5

   HKFRS for Not-For-Profit Entity - Nelson CPA

   www.nelsoncpa.com.hk/slidepdf/HKCSS-20060111.pdf

   查看此問題的所有搜尋結果

   Is HKAS 1 based on IAS 1?

   • This Basis for Conclusions accompanies, but is not part of, IAS 1. HKAS 1 is based on IAS 1 Presentation of Financial statements. In approving HKAS 1, the Council of the Hong Kong Institute of Certified Public Accountants considered and agreed with the IASB’s Basis for Conclusions on IAS 1.

   Presentation of Financial Statements - Hong Kong Institute of Certified …

   www.hkicpa.org.hk/hksaebk/HKSA_Members_Handbook_Master/volumeII/hkas01revdec07.pdf

   查看此問題的所有搜尋結果

4. www.hkicpa.org.hk › en › Standards-settingFinancial Reporting - Hong Kong Institute of Certified ...

   www.hkicpa.org.hk › en › Standards-setting

   • 網頁紀錄

   As explained in the Preface to Hong Kong Financial Reporting Standards, the term "Hong Kong Financial Reporting Standards" (HKFRS) includes all Hong Kong Financial Reporting Standards, Hong Kong Accounting Standards, and HK (IFRIC) Interpretations, HK Interpretations and HK (SIC) Interpretations (collectively referred to as "Interpretations") ...

5. preprod.hkicpa.org.hk › zh-CN › Standards-setting财务报告准则 - Hong Kong Institute of Certified Public ... 簡

   preprod.hkicpa.org.hk › zh-CN › Standards-setting

   • 網頁紀錄

   As explained in the Preface to Hong Kong Financial Reporting Standards, the term "Hong Kong Financial Reporting Standards" (HKFRS) includes all Hong Kong Financial Reporting Standards, Hong Kong Accounting Standards, and HK (IFRIC) Interpretations, HK Interpretations and HK (SIC) Interpretations (collectively referred to as "Interpretations") ...

6. preprod.hkicpa.org.hk › zh-CN › Standards-setting财务报告准则 - Hong Kong Institute of Certified Public ... 簡

   preprod.hkicpa.org.hk › zh-CN › Standards-setting

   • 網頁紀錄

   财务报告准则. The following list links to certain reference materials on accounting related subjects (available in Adobe Acrobat format).

7. www.nelsoncpa.com.hk › slidepdf › HKCSS-20060111HKFRS for Not-For-Profit Entity - Nelson CPA

   www.nelsoncpa.com.hk › slidepdf › HKCSS-20060111

   • HKASs (Hong Kong Accounting Standards) – Totally 31 sets A. 9 sets of HKAS renamed from SSAP B. 9 sets of HKAS amended due to IASB’s Improvement Project

8. preprod.hkicpa.org.hk › - › mediaHong Kong Financial Reporting Standards (“HKFRS”)

   preprod.hkicpa.org.hk › - › media

   Hong Kong Financial Reporting Standards Update. Section I. New and amended Standards and Interpretations issued that are applicable to December 2016 year-end. Standards affected. New standard and amendments relate to.