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

    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.

  2. www.hkicpa.org.hk › New-and-Major-Standards › HKFRS-16-LeasesHKFRS 16 Leases - Hong Kong Institute of Certified Public ...

    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.

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

    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.

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

    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.

  6. aplus.hkicpa.org.hk › hkfrs-16-frequently-asked-questions-onHKFRS 16 – Frequently asked questions on leases ...

    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 . Currently, under HKAS 17, the majority of leases are classified as operating leases and do not appear on ...

  7. mas.hkicpa.org.hk › mycpa › publicHKFRS 16: How to apply and specific issues - Hong Kong ...

    It will discuss the application of HKFRS 16, including determin discount rates and lease termsing and accounting for modification. The workshop will also highlight key considerations in the selection of transition

  8. www.bdo.com.hk › getattachment › InsightsHKFRS / IFRS UPDATE 2022/03 - BDO

    AMENDMENTS TO HKFRS/IFRS 16 – LEASE LIABILITY IN A SALE AND LEASEBACK. BACKGROUND. Leaseback (the Amendments). The HKICPA published the equivalent amendments to .