WebThis workshop provides a detailed overview of HKAS 2 Inventories and HKAS 23 Borrowing Costs. It will be based on the current financial reporting standards applicable in Hong Kong and will focus on the practical applications. Details Available Offerings In-person 3 hours Identifier 90870073 WebHKAS 41 Agriculture ⇐SSAP 23 ⇐SSAP 12 ⇐SSAP 26 ⇐SSAP 18 ⇐SSAP 34 ⇐SSAP 35 ... HKAS 17 Leases HKAS 23 Borrowing Costs HKAS 24 Related Party Disclosures HKAS 31 Interests in Joint Ventures HKAS 36 Impairment of Assets HKAS 38 Intangible Assets HKAS 40 Investment Property
Hong Kong GAAP: A Master Guide to Financial Reporting Standards 2024
WebJan 1, 2024 · HKICPA's response to the HK Government's 2024-2024 Budget HKICPA makes recommendations for the government’s budget to reconnect Hong Kong with the international community and enhance its competitive edge Joint statement on the designation “Fellow of the Hong Kong Institute of Certified Public Accountants … WebLKAS 23 Borrowing Costs ¾Borrowing costs: are interest and other costs incurred for the borrowing of funds. ¾A qualifying asset: is an asset that necessarily takes a … small wonders fargo
The revised Small and Medium-sized Entity Financial …
WebHong Kong Accounting Standard 23 Borrowing Costs (HKAS 23) is set out in paragraphs 1– 30 and the Appendix. All of the paragraphs have equal authority. HKAS 23 should be … WebJul 16, 2024 · Core principle. Borrowing costs that are directly attributable to the acquisition, construction or production of a qualifying asset are capitalised as part of the cost of that asset. Other borrowing costs are recognised in P/L as incurred (IAS 23.8). Additionally, borrowing costs can be capitalised as part of the cost of the asset only … http://hk.moorestephens.com/MediaLibsAndFiles/media/hk.moorestephens.com/Documents/The-revised-Small-and-Medium-sized-Entity-Financial-Reporting-Framework-and-Financial-Reporting-Standards.pdf?ext=.pdf hikvision center