recoverable amount hkas

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recoverable amount hkas

When developing IFRS 13 Fair Value. Measurement, the IASB decided to amend IAS. 36 to require the disclosures about the recoverable amount of impaired ... ,... Requirement whether the recoverable amount of the asset ( cash - generating ... current estimate and previous estimate ( if any ) of value in use . HKAS 36 . ,There will be circumstances, however, where HKAS 36's determination of the asset's recoverable amount will differ from its recorded fair value. For example: ... ,(See. HKFRS 13 Fair Value Measurement). An impairment loss is the amount by which the carrying amount of an asset exceeds its recoverable amount. Property, ... ,Measuring the recoverable amount of an intangible asset with an ... IN1 Hong Kong Accounting Standard 36 Impairment of Assets (HKAS 36) replaces SSAP. , HKAS 36 defines recoverable amount as the higher of an asset's or cash-generating unit's fair value less costs to sell and its value in use. The ...,(See. HKFRS 13 Fair Value Measurement.) An impairment loss is the amount by which the carrying amount of an asset exceeds its recoverable amount. An ... ,Group's financial statements: −. Amendments to HKAS 32, Offsetting financial assets and financial liabilities. −. Amendments to HKAS 36, Recoverable amount. ,Land leases are stated at the recoverable amount subject to an impairment test pursuant to HKAS 36, which is based on the higher of fair value less costs to sell ...

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recoverable amount hkas 相關參考資料
Amendments to HKAS 36 Impairment of Assets - Recoverable ...

When developing IFRS 13 Fair Value. Measurement, the IASB decided to amend IAS. 36 to require the disclosures about the recoverable amount of impaired ...

http://www.shinewing.hk

Financial Reporting in Hong Kong - Illustrative Financial ...

... Requirement whether the recoverable amount of the asset ( cash - generating ... current estimate and previous estimate ( if any ) of value in use . HKAS 36 .

https://books.google.com.tw

Financial Reporting in Hong Kong - 第 326 頁 - Google 圖書結果

There will be circumstances, however, where HKAS 36's determination of the asset's recoverable amount will differ from its recorded fair value. For example: ...

https://books.google.com.tw

HKAS 16 Property, Plant and Equipment - Hkicpa

(See. HKFRS 13 Fair Value Measurement). An impairment loss is the amount by which the carrying amount of an asset exceeds its recoverable amount. Property, ...

http://app1.hkicpa.org.hk

HKAS 36 Impairment of Assets - Hkicpa

Measuring the recoverable amount of an intangible asset with an ... IN1 Hong Kong Accounting Standard 36 Impairment of Assets (HKAS 36) replaces SSAP.

http://app1.hkicpa.org.hk

HKAS 36 Impairment of Assets - Nelson CPA Limited

HKAS 36 defines recoverable amount as the higher of an asset's or cash-generating unit's fair value less costs to sell and its value in use. The ...

http://www.nelsoncpa.com.hk

HKAS 38 Intangible Assets - Hkicpa

(See. HKFRS 13 Fair Value Measurement.) An impairment loss is the amount by which the carrying amount of an asset exceeds its recoverable amount. An ...

http://app1.hkicpa.org.hk

NOTES TO THE FINANCIAL STATEMENT 財務報表附註43

Group's financial statements: −. Amendments to HKAS 32, Offsetting financial assets and financial liabilities. −. Amendments to HKAS 36, Recoverable amount.

https://www.hkirc.hk

recoverable amount - 英中– Linguee词典

Land leases are stated at the recoverable amount subject to an impairment test pursuant to HKAS 36, which is based on the higher of fair value less costs to sell ...

https://cn.linguee.com