Financial Reporting in Hong Kong

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CCH Hong Kong Limited, 2008 - 2297
 

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41
lxiii
Financial Reporting in Hong Kong
1
The Companies Ordinance
21
Framework for the preparation and presentation of financial statements
39
The objective of financial statements
41
Presentation of financial statements
55
The income statement
84
The statement of changes in equity
95
Termination benefits
1148
Statutory disclosure requirements
1156
Sharebased payment
1159
Recognition
1167
cashsettled transactions
1213
Disclosure and presentation
1226
Employment taxes on sharebased payments
1233
statements
1245

Future developments
107
Accounting policies changes in accounting estimates and errors III
111
Changes in accounting estimates
125
Firsttime adoption of HKFRSs
133
Opening HKFRS balance sheet
140
Presentation and disclosure
183
Property plant and equipment
189
Measurement at recognition
195
Alternatives for measurement after recognition
207
Impairment
227
Investment property
237
Measurement at recognition
243
Measurement after recognition
246
Disposals
254
Peoples Republic of China comparison
260
Intangible assets
263
Recognition and initial measurement
268
Items to be recognised as an expense
288
Subsequent accounting for assets with finite useful lives
299
Impairment of assets
311
The elements of financial statements
313
Measurement of recoverable amount
324
Recognition and measurement of an impairment loss
346
Inventories
363
Presentation and disclosure
377
Provisions contingent liabilities and contingent assets
381
Measurement of provisions
397
Changes in provisions
404
Hong Kong IFRIC Interpretations
414
Market Waste Electrical and Electronic Equipment
418
Peoples Republic of China comparison
425
Income taxes
427
Deferred tax
434
balance sheets
477
Specific applications
483
Presentation
504
Future developments
511
scope
513
financial assets
535
Reclassifications
564
financial liabilities and equity
567
Compound instruments
582
Treatment of interest dividends gains and losses and other items
597
Classification of financial liabilities
607
reserves
630
derivatives
647
Examples of contracts that meet the definition of a derivative
654
embedded derivatives
659
Definitions
660
Terms of the embedded derivative and the debt host contract
666
Embedded derivatives in equity host contracts
685
Peoples Republic of China comparison
703
measurement
705
Amortised cost
717
Fair value
725
Peoples Republic of China comparison
751
recognition and derecognition
753
Derecognition of financial assets
759
Derecognition of a financial liability
796
Peoples Republic of China comparison
803
hedge accounting
805
Hedged items
860
Hedging instruments
882
Hedge effectiveness
906
Cash flow hedge accounting for a portfolio hedge of interest rate risk
939
Fair value hedge accounting for a portfolio hedge of interest rate risk
945
Documentation
953
disclosure
959
Nature and extent of risks arising from financial instruments
980
Disclosure checklist
1011
Offsetting a financial asset and a financial liability
1024
Statutory disclosure requirements
1030
firsttime adoption of HKFRSs
1033
Prohibition on retrospective application of HKAS 32 and HKAS 39
1046
Peoples Republic of China comparison
1055
Revenue
1057
Identification of the transaction
1067
Recognition criteria sale of goods
1069
Recognition criteria rendering of services
1084
Recognition criteria interest revenue
1091
Employee benefits
1099
Multiemployer plans group plans and state plans
1106
Defined benefit plans
1111
Defined benefit plans and business combinations
1135
Other postemployment benefits
1142
Leases
1251
Classification of leases
1258
Accounting and disclosure by lessees
1276
5
1283
Accounting and disclosure by lessors
1289
Firsttime adoption of HKFRSs
1297
Borrowing costs
1299
Recognition of borrowing costs
1303
Effective date and transitional provisions
1312
Foreign exchange
1315
Noncurrent assets held for sale and discontinued operations
1343
3
1346
1
1359
Other presentation and disclosure requirements
1384
Cash flow statements
1389
Classification of cash flows
1394
Investments in subsidiaries associates and joint ventures
1405
Events after the balance sheet date
1413
Related party disclosures
1423
Firsttime adoption of HKFRSs
1442
Consolidated and separate financial statements
1445
Presentation of consolidated financial statements
1460
Separate financial statements
1475
Business combinations
1487
Method of accounting
1493
Application of the acquisition method measuring the cost of a business
1500
Application of the acquisition method allocating the cost of a business
1516
Initial accounting determined provisionally
1539
Investments in associates
1565
Separate financial statements
1582
Firsttime adoption of HKFRSs
1586
Interests in joint ventures
1589
Classification of joint ventures
1593
Separate financial statements
1601
statements
1603
Operating segments HKFRS 8 and segment reporting HKAS 14
1609
Identification of reportable segments
1616
Measurement of segment information
1623
Transition and effective date
1633
6
1645
Segment revenue expense result assets and liabilities
1648
Firsttime adoption of HKFRSs
1662
Earnings per share
1665
Calculation of basic earnings per share
1668
Calculation of diluted earnings per share
1692
Reporting additional earnings per share on an alternative basis
1727
Interim financial reporting
1733
Firsttime adoption of HKFRSs
1773
୨ Future developments
1782
Construction contracts
1785
Contract revenue
1791
Recognition of amounts in the balance sheet
1802
42
1805
Concepts of capital and capital maintenance
1816
43
1819
Grants related to agricultural activities
1827
Historical cost financial statements
1837
Current cost financial statements
1846
Measurement
1853
Firsttime adoption of HKFRSs
1861
Scope of HKFRS 4
1872
Disclosure
1885
Accounting and reporting by retirement benefit plans
1893
Valuation of plan assets all plans
1899
46
1903
Directors disclosures
1915
Additional disclosure requirements for listed entities
1933
Basis of preparation of financial statements
1940
Disclosure requirements for GEM listed entities
1970
49
1975
The required form and content of a summary financial report
1977
50
1983
Audit committee effectiveness
1992
51
1999
Management discussion and analysis
2011
Statement of directors responsibilities for the financial statements
2017
52
2019
53
2027
Modified auditors report
2036
1
2057
Appendix Guidance in issue at 31 August 2007
2067
2
2073
Glossary of terms
2091
Index
2151
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