![HKAS17cl](/images/search_icon_pdf.gif)
HKAS17cl
1 EXPOSURE DRAFT Hong Kong Accounting Standard 17 Leases 2 Contents Hong Kong Accounting Standard 17 Leases paragraphs OBJECTIVE 1 SCOPE 2-3 DEFINITIONS 4-6 CLASSIFICATION OF LEASES 7-19 LEASES IN THE ...
![hkas18](/images/search_icon_pdf.gif)
hkas18
Revenue Hong Kong Accounting Standard 18 HKAS 18 Revised May 2014September 2018 This Standard is superseded by HKFRS 15 Revenue from Contracts with Customers. HKFRS 15 shall be applied for annual repo ...
![hkas19](/images/search_icon_pdf.gif)
hkas19
Employee Benefits Hong Kong Accounting Standard 19 HKAS 19 Revised August 2020August 2022 EMPLOYEE BENEFITS Copyright 2 HKAS 19 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Publi ...
![hkas20](/images/search_icon_pdf.gif)
hkas20
Accounting for Government Grants and Disclosure of Government Assistance Hong Kong Accounting Standard 20 HKAS 20 Revised September 2016September 2022 ACCOUNTING FOR GOVERNMENT GRANTS AND DISCLOSURE O ...
![HKAS23cl](/images/search_icon_pdf.gif)
HKAS23cl
1 EXPOSURE DRAFT Hong Kong Accounting Standard 23 Borrowing Costs 2 Contents Hong Kong Accounting Standards 23 Borrowing Costs paragraphs OBJECTIVE SCOPE 1-3 DEFINITIONS 4 – 6 BORROWING COSTS – BENCHM ...
![hkas24](/images/search_icon_pdf.gif)
hkas24
HKAS 24 (Revised) Related Party Disclosures HKICPA Standard Setting Department Staff Summary (March 2010) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. T ...
![HKAS24cl](/images/search_icon_pdf.gif)
HKAS24cl
1 EXPOSURE DRAFT Hong Kong Accounting Standard 24 Related Party Disclosures 2 Contents Hong Kong Accounting Standard 24 Related Party Disclosures paragraphs OBJECTIVE 1 SCOPE 2-4 PURPOSE OF RELATED PA ...
![hkas24revised](/images/search_icon_pdf.gif)
hkas24revised
HKAS 24 Revised March September 2022 Related Party Disclosures Hong Kong Accounting Standard 24 RELATED PARTY DISCLOSURES Copyright 2 HKAS 24 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of C ...
![hkas26](/images/search_icon_pdf.gif)
hkas26
Copyright 1 HKAS 26 (2022) Accounting and Reporting by Retirement Benefit Plans Hong Kong Accounting Standard 26 HKAS 26 Issued August 2004Revised August 2022 ACCOUNTING AND REPORTING BY RETIREMENT BE ...
![hkas27_2011](/images/search_icon_pdf.gif)
hkas27_2011
Separate Financial Statements Hong Kong Accounting Standard 27 HKAS 27 Revised September 20182022 SEPARATE FINANCIAL STATEMENTS Copyright 2 HKAS 27 (2022) COPYRIGHT Copyright 2022 Hong Kong Institut ...
![hkas27revised](/images/search_icon_pdf.gif)
hkas27revised
Consolidated and Separate Financial Statements Hong Kong Accounting Standard 27 (Revised) HKAS 27 (Revised) Revised June 2011July 2012 Effective for annual periods beginning on or after 1 July 2009* * ...
![hkas28](/images/search_icon_pdf.gif)
hkas28
Investments in Associates Hong Kong Accounting Standard 28 HKAS 28 Revised June 2011July 2012 Effective for annual periods beginning on or after 1 January 2005* *HKAS 28 is applicable for annual perio ...
![hkas29](/images/search_icon_pdf.gif)
hkas29
Financial Reporting in Hyperinflationary Economies Hong Kong Accounting Standard 29 HKAS 29 Revised April 2010September 2022 FINANCIAL REPORTING IN HYPERINFLATIONARY ECONOMIES Copyright 2 HKAS 29 (20 ...
![HKAS30cl](/images/search_icon_pdf.gif)
HKAS30cl
1 EXPOSURE DRAFT Hong Kong Accounting Standard 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions 2 Contents Hong Kong Accounting Standard 30 Disclosures in the Fin ...
![hkas31](/images/search_icon_pdf.gif)
hkas31
Interests in Joint Ventures Hong Kong Accounting Standard 31 HKAS 31 Revised June 2011July 2012 Effective for annual periods beginning on or after 1 January 2005* *HKAS 31 is applicable for annual per ...
![HKAS31cl](/images/search_icon_pdf.gif)
HKAS31cl
1 EXPOSURE DRAFT Hong Kong Accounting Standard 31 Interests in Joint Ventures 2 Contents Hong Kong Accounting Standard 31 Interests in Joint Ventures paragraphs SCOPE 1-2 DEFINITIONS 3-12 Forms of Joi ...
![hkas33](/images/search_icon_pdf.gif)
hkas33
Earnings per Share Hong Kong Accounting Standard 33 HKAS 33 Revised September 20182022 EARNINGS PER SHARE Copyright 2 HKAS 33 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public ...
![hkas36](/images/search_icon_pdf.gif)
hkas36
Impairment of Assets Hong Kong Accounting Standard 36 HKAS 36 Revised July 2021 August 2022 IMPAIRMENT OF ASSETS Copyright 2 HKAS 36 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified ...
![HKAS40cl](/images/search_icon_pdf.gif)
HKAS40cl
1 EXPOSURE DRAFT Hong Kong Accounting Standard 40 Investment Property 2 Contents Hong Kong Accounting Standard 40 Investment Property paragraphs OBJECTIVE 1 SCOPE 2-4 DEFINITIONS 5-15 RECOGNITION 16-1 ...
![hkex](/images/search_icon_pdf.gif)
hkex
From: Steve Ong [mailto:SteveOng@HKEX.COM.HK] Sent: Tuesday, July 10, 2012 7:01 PM To: Chris Joy; Winnie Chan Cc: ComMem-DICKENS Mark; Elce Lee Subject: IASB Exposure Draft of Annual Improvements to I ...
![hkex](/images/search_icon_pdf.gif)
hkex
1 Winnie Chan 主旨: FW: HKICPA Invitation to Comment on IASB ED of Classification and Measurement: Limited Amendments to IFRS 9 From: Steve Ong [mailto:SteveOng@HKEX.COM.HK] Sent: Friday, January 18, 20 ...
![HKEX - New Board](/images/search_icon_pdf.gif)
HKEX - New Board
NEW BOARD CONCEPT PAPER AND LATEST MARKET DEVELOPMENT 2 AGENDA 2 1 3 4 Introduction New Board Concept Paper Market Update Conclusions 3 HKEX’s Listing Reform Proposals GEM Review New Board Enhance Qua ...
![HKEX - New Board v2](/images/search_icon_pdf.gif)
HKEX - New Board v2
NEW BOARD CONCEPT PAPER AND LATEST MARKET DEVELOPMENT 2 AGENDA 2 1 3 4 Introduction New Board Concept Paper Summary Market Update 3 HKEX’s Listing Reform Proposals GEM Review New Board Enhance Quality ...
![HKEX_Delisting_submission_Dec17_online](/images/search_icon_pdf.gif)
HKEX_Delisting_submission_Dec17_online
1 By email (response@hkex.com.hk) and by hand 8 December 2017 Our Ref.: C/RIF, BH38473 Hong Kong Exchanges and Clearing Limited 12th Floor, One International Finance Centre 1 Harbour View Street, Cent ...
![HKEx_esg_questionnaire](/images/search_icon_pdf.gif)
HKEx_esg_questionnaire
1 QUESTIONNAIRE ON ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORTING GUIDE The Exchange invites views on its Consultation Paper on Environmental, Social and Governance Reporting Guide (Consultation Paper ...
![hkfrs-update](/images/search_icon_pdf.gif)
hkfrs-update
1 Hong Kong Financial Reporting Standards Update Hong Kong Financial Reporting Standards Update Hong Kong Financial Reporting Standards Update Hong Kong Financial Reporting Standards Update Hong Kong ...
![hkfrs-update](/images/search_icon_pdf.gif)
hkfrs-update
1 Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2010 year-end Effective date Conceptual Framework Conce ...
![hkfrs-update 0ld](/images/search_icon_pdf.gif)
hkfrs-update 0ld
1 Hong Kong Financial Reporting Standards Update Hong Kong Financial Reporting Standards Update Hong Kong Financial Reporting Standards Update Hong Kong Financial Reporting Standards Update Hong Kong ...