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首页 香港会计准则及财务报告指南(新)

香港会计准则及财务报告指南(新).pdf

香港会计准则及财务报告指南(新)

金达莱和长白山
2009-06-25 0人阅读 举报 0 0 0 暂无简介

简介:本文档为《香港会计准则及财务报告指南(新)pdf》,可适用于财会税务领域

MEMBERS'HANDBOOKCONTENTSOFVOLUMEII(UpdatedtoJanuary)IssueReviewdatePREFACEANDFRAMEWORKPREFACEPrefacetoHongKongFinancialReportingStandardsFRAMEWORKFrameworkforthePreparationandPresentationofFinancialStatementsHONGKONGACCOUNTINGSTANDARDS(HKAS)HKASPresentationofFinancialStatementsHKASAmendmentCapitalDisclosuresHKASInventoriesHKASCashFlowStatementsHKASAccountingPolicies,ChangesinAccountingEstimatesandErrorsHKASEventsaftertheBalanceSheetDateHKASConstructionContractsHKASIncomeTaxesHKASSegmentReportingHKASProperty,PlantandEquipmentHKASLeasesHKASRevenueHKASEmployeeBenefitsHKASAmendmentEmployeeBenefitsActuarialGainsandLosses,GroupPlansandDisclosuresHKASAccountingforGovernmentGrantsandDisclosureofGovernmentAssistanceHKASTheEffectsofChangesinForeignExchangeRatesHKASAmendmentTheEffectsofChangesinForeignExchangeRates–NetInvestmentinaForeignOperationHKASBorrowingCostsHKASRelatedPartyDisclosuresHKASAccountingandReportingbyRetirementBenefitPlansHKASConsolidatedandSeparateFinancialStatementsHKASInvestmentsinAssociatesHKASFinancialReportinginHyperinflationaryEconomiesHKASDisclosuresintheFinancialStatementsofBanksandSimilarFinancialInstitutions(willbewithdrawnwhenHKFRSbecomeseffective)HKASInvestmentsinJointVenturesHKASFinancialInstruments:DisclosureandPresentationicontents()IssueReviewdateHKASEarningsPerShareHKASInterimFinancialReportingHKASImpairmentofAssetsHKASProvisions,ContingentLiabilitiesandContingentAssetsHKASIntangibleAssetsHKASFinancialInstruments:RecognitionandMeasurementHKASAmendmentTransitionandInitialRecognitionofFinancialAssetsandFinancialLiabilitiesHKASAmendmentCashFlowHedgeAccountingofForecastIntragroupTransactionsHKASAmendmentTheFairValueOptionHKASHKFRSAmendmentsFinancialInstruments:RecognitionandMeasurementandInsuranceContracts–FinancialGuaranteeContractsHKASInvestmentPropertyHKASAgricultureHONGKONGFINANCIALREPORTINGSTANDARDS(HKFRS)HKFRSFirsttimeAdoptionofHongKongFinancialReportingStandardsHKFRSsAmendmentsFirsttimeAdoptionofHongKongFinancialReportingStandardsandExplorationforandEvaluationofMineralResourcesHKFRSSharebasedPaymentHKFRSBusinessCombinationsHKFRSInsuranceContractsHKFRSNoncurrentAssetsHeldforSaleandDiscontinuedOperationsHKFRSExplorationforandEvaluationofMineralResourcesHKFRSFinancialInstruments:Disclosuresiicontents()IssueReviewdateHONGKONG(IFRIC)INTERPRETATIONS(HK(IFRIC)Int)*HKFRSIntChangesinExistingDecommissioning,RestorationandSimilarLiabilitiesHKFRSIntMembers’SharesinCooperativeEntitiesandSimilarInstrumentsHKFRSIntDeterminingwhetheranArrangementcontainsaLeaseHKFRSIntRightstoInterestsarisingfromDecommissioning,RestorationandEnvironmentalRehabilitationFundsHK(IFRIC)IntLiabilitiesarisingfromParticipatinginaSpecificMarket–WasteElectricalandElectronicEquipmentHK(IFRIC)IntApplyingtheRestatementApproachunderHKASFinancialReportinginHyperinflationaryEconomiesHONGKONGINTERPRETATIONS(HKInt)**HKIntTheAppropriateAccountingPoliciesforInfrastructureFacilitiesHKIntTheAppropriateAccountingPoliciesforHotelPropertiesHKIntRevenue–PrecompletionContractsfortheSaleofDevelopmentPropertiesHKIntLeases–DeterminationoftheLengthofleaseTerminrespectofHongKongLandLeasesHONGKONG(SIC)INTERPRETATIONS(HK(SIC)Int)*HKASIntGovernmentAssistance–NoSpecificRelationtoOperatingActivitiesHKASIntConsolidation–SpecialPurposeEntitiesHKASIntAmendmentScopeofHKASIntConsolidation–SpecialPurposeEntitiesHKASIntJointlyControlledEntities–NonMonetaryContributionsbyVenturersHKASIntOperatingLeases–IncentivesHKASIntIncomeTaxes–RecoveryofRevaluedNonDepreciableAssetsHKASIntIncomeTaxes–ChangesintheTaxStatusofanEnterpriseoritsShareholdersHKASIntEvaluatingtheSubstanceofTransactionInvolvingtheLegalFormofaLeaseHKASIntDisclosure–ServiceConcessionArrangementsHKASIntRevenue–BarterTransactionsInvolvingAdvertisingServicesHKASIntIntangibleAssets–WebSiteCostsNotes:*WitheffectfromMay,HKASInterpretations(HKASInt)andHKFRSInterpretations(HKFRSInt)arerenamedHongKong(SIC)Interpretations(HK(SIC)Int)andHongKong(IFRIC)Interpretations(HK(IFRIC)Int)respectivelyThenumberingoftheseInterpretationsareunaffectedbythechangesinnames**WitheffectfromMay,allInterpretationsthataredevelopedlocallybytheInstitutearenamedHongKongInterpretationsSMEFRFSMEFRSSMALLANDMEDIUMSIZEDENTITYFINANCIALREPORTINGFRAMEWORKANDFINANCIALREPORTINGSTANDARDiiicontents()IssueReviewdateACCOUNTINGGUIDELINES(AG)AGPreparationandPresentationofAccountsfromIncompleteRecordsAGMergerAccountingforCommonControlCombinationsACCOUNTINGBULLETINS(AB)ABDisclosureofLoanstoOfficersABGuidanceonDisclosureofDirectors’RemunerationSTATEMENTSOFSTANDARDACCOUNTINGPRACTICE(SSAP)SSAPPresentationoffinancialstatementsSSAPNetprofitorlossfortheperiod,fundamentalerrorsandchangesinaccountingpoliciesSSAPEarningspershareSSAPEventsafterthebalancesheetdateSSAPAccountingforinvestmentsinassociatesSSAPForeigncurrencytranslationSSAPIncometaxesSSAPAccountingforinvestmentpropertiesSSAPLeasesSSAPCashflowstatementsSSAPProperty,plantandequipmentSSAPRevenueSSAPBorrowingcostsSSAPRelatedpartydisclosuresSSAPAccountingforinterestsinjointventuresSSAPInventoriesSSAPConstructioncontractsSSAPAccountingforinvestmentsinsecuritiesSSAPInterimfinancialreportingSSAPSegmentreportingSSAPAccountingforgroupreconstructions(withdrawnonNovember)SSAPProvisions,contingentliabilitiesandcontingentassetsSSAPIntangibleassetsSSAPBusinesscombinationsSSAPImpairmentofassetsSSAPConsolidatedfinancialstatementsandaccountingforinvestmentsinsubsidiariesivcontents()IssueReviewdateSSAPDiscontinuingoperationsSSAPEmployeebenefitsSSAPAccountingforgovernmentgrantsanddisclosureofgovernmentassistanceSSAPAgricultureINTERPRETATIONS(SSAPInt)InterpretationCostsofmodifyingexistingsoftwareInterpretationProperty,plantandequipmentCompensationfortheimpairmentorlossofitemsInterpretationPresentationoffinancialstatementsCurrentassets:classificationofrestrictedandappropriatedcashbalancesInterpretationEarningspershareFinancialinstrumentsandothercontractsthatmaybesettledinsharesInterpretationBusinesscombinationsSubsequentadjustmentoffairvaluesandgoodwillinitiallyreportedInterpretationGoodwillcontinuingrequirementsforgoodwillandnegativegoodwillpreviouslyeliminatedagainstcreditedtoreservesInterpretationEvaluatingthesubstanceoftransactionsinthelegalformofaleaseInterpretationBusinesscombinations"Dateofexchange"andfairvalueofequityinstrumentsInterpretationDisclosureServiceconcessionarrangementsInterpretationRevenueBartertransactionsinvolvingadvertisingservicesInterpretationConsolidationandequitymethodPotentialvotingrightsandallocationofownershipinterestsInterpretationIntangibleAssetsWebSiteCostsInterpretationIncometaxesRecoveryofrevaluednondepreciableassetsInterpretationIncometaxesChangesinthetaxstatusofanenterpriseoritsshareholdersINDUSTRYACCOUNTINGGUIDELINES(IAG)IAGAccountingforgeneralinsurancebusinessIAGFinancialstatementsofretirementschemesvcontents()FirsttimeAdoptionofHongKongFinancialReportingStandardsHongKongFinancialReportingStandardHKFRSRevisedMayEffectiveforannualperiodsbeginningonorafterJanuaryFIRSTTIMEADOPTIONOFHONGKONGFINANCIALREPORTINGSTANDARDSHKFRS(revisedMay)ContentsparagraphsINTRODUCTIONINHongKongFinancialReportingStandardFirsttimeAdoptionofHongKongFinancialReportingStandardsOBJECTIVESCOPERECOGNITIONANDMEASUREMENTBOpeningHKFRSbalancesheetAccountingpoliciesExemptionsfromotherHKFRSsGBusinesscombinationsFairvalueorrevaluationasdeemedcostEmployeebenefitsACumulativetranslationdifferencesCompoundfinancialinstrumentsAssetsandliabilitiesofsubsidiaries,associatesandjointventuresDesignationofpreviouslyrecognisedfinancialinstrumentsASharebasedpaymenttransactionsBCInsurancecontractsDChangesinexistingdecommissioning,restorationandsimilarliabilitiesincludedinthecostofproperty,plantandequipmentELeasesFFairvaluemeasurementoffinancialassetsorfinancialliabilitiesGExceptionstoretrospectiveapplicationofotherHKFRSsBDerecognitionoffinancialassetsandfinancialliabilitiesAHedgeaccountingEstimatesAssetsclassifiedasheldforsaleanddiscontinuedoperationsABPRESENTATIONANDDISCLOSUREComparativeinformationExemptionfromtherequirementtorestatecomparativeinformationforHKASandHKFRSAExemptionfromtherequirementtopresentcomparativeinformationforHKFRSBExemptionfromtherequirementtoprovidecomparativedisclosuresforHKFRSCHistoricalsummariesFIRSTTIMEADOPTIONOFHONGKONGFINANCIALREPORTINGSTANDARDSHKFRS(revisedMay)ExplanationoftransitiontoHKFRSsReconciliationsDesignationoffinancialassetsorfinancialliabilitiesAUseoffairvalueasdeemedcostInterimfinancialreportsEFFECTIVEDATEFAPPENDICESADefinedtermsBBusinesscombinationsCComparisonwithInternationalFinancialReportingStandardsBASISFORCONCLUSIONSIMPLEMENTATIONGUIDANCEHongKongFinancialReportingStandardFirsttimeAdoptionofHongKongFinancialReportingStandards(HKFRS)issetoutinparagraphsFandAppendicesABAlltheparagraphshaveequalauthorityParagraphsinboldtypestatethemainprinciplesTermsdefinedinAppendixAareinitalicsthefirsttimetheyappearintheStandardDefinitionsofothertermsaregivenintheGlossaryforHongKongFinancialReportingS

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