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  1. 財務報告準則(「香港財務 報告準則」) 於本年內監管局首次應用了於2020 年4月1日或之後開始的年度強制 生效之《對香港財務報告準則中概 念框架的引用之修訂》及下述由香 港會計師公會頒布之香港財務報告 準則修訂本,編制財務報表:

  2. 財務報告準則(「香港財務 報告準則」) 本年度強制生效之香港財務報告準則 修訂本 於本年度內,監管局於編製財務報表 時已首次應用由香港會計師公會(「香 港會計師公會」)頒佈之《香港財務報 告準則》修訂本,該等修訂本於2021

  3. EAA operates a mandatory provident fund scheme (“MPF scheme”) in Hong Kong. The assets of the MPF scheme are held in a separate trustee – administered fund. Both EAA and the employees are required to contribute 5% of the employee’s relevant income up to a maximum of HK$1,500 (2019: HK$1,500) per employee per month.

  4. In addition, for financial reporting purposes, fair value measurements are categorised into Level 1, 2 or 3 based on the degree to which the inputs to the fair value measurements are observable and the significance of the inputs to the fair value measurement in its entirety, which are described as follows:

  5. EAA operates a mandatory provident fund scheme (“MPF scheme”) in Hong Kong. The assets of the MPF scheme are held in a separate trustee-administered fund. Both EAA and the employees are required to contribute 5% of the employee’s relevant income up to a maximum of HK$1,500 (2018: HK$1,500) per employee per month.

  6. 簡介. 《 地產代理條例》成立。其主要職能為促進地產代理的專業操守,提高從業員的專業水. 平,及簽發地產代理牌照。監管局的註冊辦事處及主要辦公地點為香港灣仔�. 本財務報表以港元呈報,為監管局的功能貨幣。 應用新訂及經修訂之香港財務報告準則. 本年度,監管局應用以下香港會計師公會頒佈之有效或已生效修正及解釋(「新香港財務報告準則」)。 香港會計準則第1 號(2007 經修訂) HKAS 1 (Revised 2007) 香港會計準則第23 號(2007 經修訂) HKAS 23 (Revised 2007) 香港會計準則第32 號及第1 號( 修訂本) HKAS 32 & 1 (Amendments) 香港財務報告準則第1號及香港會計準則第27 號( 修訂本)

  7. ulat. ve fund at the discretion ofEAA.Capital project fund balance at 31 March 2018 of HK$120,297,545 (2017: HK$115,592,159) represented funds for the acquisition of permane. 於2016 年4 月1 日年內盈餘轉撥至資本項目基金. At 1 April 2016 Surplus for the year Transfer to capital project fund. 111,885,790.

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