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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
2019年1月1日 · The previous lease accounting model required lessees and lessors to classify their leases as either finance leases or operating leases and account for those two types of leases differently.
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.
2021年6月13日 · 在新的HKFRS 16裡，我們會用到的項目就是以下兩個：使用權資產（Right-of-use Asset）和租賃負債（Lease liabilities）。 這兩個都是資產負債表的項目，但不一定是相同金額。
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 .
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.
Accounting for leased premises, including their recognition and measurement basis, is covered by HKFRS 16 Leases, assuming that the contract for the premises is, or contains, a lease. Lessees should refer to the requirements in HKFRS 16 paragraphs 9-16
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 ...
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”).
2021年6月27日 · 根據HKFRS 16，融資租賃（Finance Lease）是指伴隨租借物的持有權的絕大部分（Substantially）風險與利益，會轉移至承租方；營業租賃（Operating Lease）則是指伴隨租借物的持有權的絕大部分（Substantially）風險與利益，仍然保留在出租方。
