搜尋結果
This Basis for Conclusions accompanies, but is not part of, IAS 31. HKAS 31 is based on IAS 31 Interests in Joint Ventures. In approving HKAS 31, the Council of the Hong Kong Institute of Certified Public Accountants considered and agreed with the IASB’s Basis for Conclusions on IAS 31.
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Reasons for revising HKAS 27. IN1 The objective of Hong Kong Institute of Certified Public Accountants (HKICPA) revising HKAS 27 is to maintain international convergence arising from the revision of IAS 27 Consolidated and Separate Financial Statements by the International Accounting Standards Board (IASB).
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What is HKAS 31?
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from complying HKAS 31 when it meets the following conditions: a) the investment is classified as held for sale in accordance with HKFRS 5; b) the exception in HKAS 27, allowing a parent that has an interest in a jointly
Control is presumed to exist when the parent owns, directly or indirectly, more than half of the voting power of an entity. unless, in exceptional circumstances, it can be clearly demonstrated that such ownership does not constitute control. Control also exists when the parent owns half or less of the voting.
HKAS 28 (as revised in 2011), which are labelled as 'a package of five standards' as these five Standards were issued at the same time with the same effective date. In July 2012, the HKICPA issued amendments to HKFRS 10, HKFRS 11 and HKFRS 12 Consolidated
HKAS 17 Leases, HKAS 32/39 Financial Instruments, HKAS 40 Investment Property and HK-Ints 2 and 3) are expected to result in significant changes for Hong Kong entities. For example:
HKFRS 11 replaces HKAS 31 Interests in Joint Ventures and HK (SIC)-Int 13 Jointly Controlled Entities – Non-Monetary Contributions by Venturers. HKFRS 11 deals with how a joint arrangement of which two or more parties have joint control should be
