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英文字典中文字典相关资料:


  • Property, Plant and Equipment - Hong Kong Institute of Certified Public . . .
    HKFRSs, e g HKFRS 2 Share-based Payment Depreciable amount is the cost of an asset, or other amount substituted for cost, less its residual value Depreciation is the systematic allocation of the depreciable amount of an asset over its useful life Entity-specific value is the present value of the cash flows an entity expects to
  • 財務報告準則 - Hong Kong Institute of Certified Public . . .
    The following list links to certain reference materials on accounting related subjects (available in Adobe Acrobat format)
  • Amendments to HKAS 16 and 38 - Clarification of Acceptable . . . - zhcpa
    In choosing an appropriate amortisation method, an entity could determine the predominant limiting factor that is inherent in the intangible asset The predominant limiting factor could be predetermined time, number of units produced or a fixed amount of revenue to be generated
  • HKAS 16, HKFRS 6 Interpretation - Nelson CPA
    • Accounting policy on fixed assets states – – Subsequent costs are included in the asset’s carrying amount or recognised as separate asset, as appropriate, only when
  • Status HKFRS IFRS UPDATE 2024 07 - bdo. com. hk
    Thus, all financial assets and liabilities are required to be recognised on the date on which the entity becomes party to the contractual provisions of the instrument A financial asset is required to be derecognised on the date on which the contractual rights to the cash flows expire or the asset is transferred
  • HKFRS Accounting Standards - Hong Kong Institute of Certified Public . . .
    News News Release Over 1,000 sports enthusiasts from the accounting profession take part in CPA Sports Carnival 2025 co-organized by HKICPA and SCAACPA HKICPA and HKEAA Collaborate to Introduce Computer-based Examinations for the Qualification Programme HKICPA welcomes the Government's 2025-26 Budget HKICPA welcomes the Government’s inclusion
  • Amendments to HKFRS 9 and HKFRS 7 on the classification and measurement . . .
    The Hong Kong Institute of CPAs issued the equivalent Amendments to Hong Kong Financial Reporting Standard (HKFRS) 9 Financial Instruments and HKFRS 7 Financial Instruments: Disclosures in August 2024 The key areas of the amendments include:
  • HKFRS 16 “Leases” - zhcpa
    HKFRS 16 introduces a single lessee accounting model and requires a lessee to recognise assets and liabilities for all leases (with limited exceptions) A lessee is required to recognise a right-of-use asset
  • Financial Instruments Standards - Nelson CPA
    • Under HKFRS 9, an entity shall recognise a financial asset or a financial liability in its statement of financial position when, and only when, – the entity becomes party to the contractual provisions of the instrument • When an entity first recognises a financial asset, it shall – classify it in accordance with paragraphs 4 1 1-4 1
  • Financial Instruments: Presentation - Hong Kong Institute of Certified . . .
    HKFRS 7 Financial Instruments: Disclosures In June 2008 the HKICPA amended HKAS 32 by requiring some puttable financial instruments and some financial instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation to be classified as equity





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