HKAS 37 Provisions
View Notes – HKAS 37 Provisions from AC 4301 at City University of Hong Kong. AC4301 Corporate Accounting II HKAS 37 Provisions, Contingent Liabilities and Contingent assets 1 Contents 1. 2.1 The term “provision” Creditors (trade payables) and accrued expenses are not considered as “provisions” as they are more certain about the timing or amount of future expenditure required in
GALAXY ENTERTAINMENT GROUP LIMITED 銀河娛樂集團有限公司
· PDF 檔案HKFRS 3, HKAS 37 and 39 (Amendments) Business Combinations and Consequential Amendments to Other Related Standards HK(IFRIC) – Int 21 Levies The Group has assessed the impact of the adoption of these new/amended HKFRS and
ANEX INTERNATIONAL HOLDINGS LIMITED 安歷士國際控股有限 …
· PDF 檔案in accordance with HKFRS 4: Insurance contracts and HKAS 37: Provisions, contingent liabilities and contingent assets. No provisions were made in respect of these guarantees unless it was more likely than not that the guarantee would be called upon.
Level : Professional Subject : Hong Kong Financial Accounting Diet …
· PDF 檔案3 (f) According to HKAS 37, a provision shall be recognised when: (i) an entity has a present obligation (legal or constructive) as a result of a past event; (ii) it is probable that an outflow of resources embodying economic benefits will be required to settle the
ZHONGHUI ANDA 2015.08.25 Practical Issues on HKFRS Part III [ …
· PDF 檔案Issuer of financial guarantee contract measure it at higher of: amount determined in accordance with HKAS 37; and amount initially recognisedless, when appropriate, cumulative amortisationrecognisedin accordance with HKAS 18 9 We Passionately FV of
Professional Training Center Practical Issues on HKFRS Series
· PDF 檔案HKAS 37 onerous contract and calculation HKAS 38 recognition and active market Date 25 August 2015 (Tue) Time 19:00 – 21:00 Venue Windsor Social Service Building Content HKAS 39 proper classification, financial guarantee contract and impairment
NEXT MEDIA LIMITED
· PDF 檔案Subsequent to initial recognition, the Company measures the financial guarantee contracts at the higher of: (i) the amount determined in accordance with HKAS 37 Provision, Contingent Liabilities and Contingent Assets; and (ii) the amount initially recognised .
MIN XIN HOLDINGS LIMITED 閩信集團有限公司
· PDF 檔案financial liabilities under HKAS 39 and measured initially at f air value where the fair value can be reliably measured. Subsequently, they are measured at the higher of the amount initially recognised, less accumulated amortisation and the amount of the 37.
Subsequent to initial recognition, the Group measures the financial guarantee contact at the higher of: (i) the amount determined in accordance with HKAS 37 Provisions, Contingent Liabilities and Contingent Assets; and (ii) the amount initially recognised less
NOTES TO FINANCIAL STATEMENTS
· PDF 檔案044 Annual Report 2006 NOTES TO FINANCIAL STATEMENTS 31 December 2006 1. CORPORATE INFORMATION CNT Group Limited is a limited liability company incorporated in Bermuda. The principal place of business of the Company is located at 31st Floor
· DOC 檔案 · 網頁檢視HKAS 37 Provisions, Contingent Liabilities and Contingent Assets HKAS 39 Financial Instruments: Recognition and Measurement HKAS-Int 12 Consolidation – Special Purpose Entities
ANNOUNCEMENT OF FINAL RESULT FOR THE YEAR ENDED 31 DECEMBER 2006
· PDF 檔案(b) HKAS 39 — Financial Instruments: Recognition and Measurement (i) Amendment for financial guarantee contracts This amendment has revised the scope of HKAS 39 to require financial guarantee contracts issued that are not considered insurance contracts, to
· PDF 檔案Professional Bridging Examination HKAS 32 Financial Instruments: Disclosure and Presentation Nov 04 HKAS 33 Earnings Per Share Mar 04 HKAS 34 Interim Financial Reporting Oct 04 HKAS 36 Impairment of Assets Aug 04 HKAS 37 Provisions, Contingent
PRELIMINARY ANNOUNCEMENT OF ANNUAL RESULTS FOR …
· PDF 檔案– HKAS 24 has affected the identification of related parties and some other related-party disclosures. – HKASs 2, 7, 8, 10, 14, 16, 23, 27, 33, 37 and 38 had no material effect on the Group’s policies.
Subsequent to initial recognition, the Group measures the financial guarantee contract at the higher of: (i) the amount determined in accordance with HKAS 37 Provisions, Contingent Liabilities and Contingent