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Standard(2-1):HKAS 1 (Revised) Presentation of Financial Statements

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HKAS 1 (Revised) Presentation of  Financial Statements 剛於本年一月修改過。這是因為IAS 1修改了有關change in equity和一些字眼,令該準則更容易明白。此外,這次修改也把和SFAS 130 Reporting Comprehensive Income的差異進一步減少。



這條準則有108頁,要全完看完需要花上一點時間。這條準則是關於Presentation,即展示會計報表時要注意的事項,主要影響:
1. owner changes in equity
2. comprehensive income(即non-owner changes in equity)
3. statement of financial position
4. 與other comprehensive income相關的reclassification adjustments和income tax
5. presentation of dividends

準則的第6-7頁說明了今次版本的主要改動。由於我打算把準則由頭看一次,我將會略過這部分。

HKAS 1主要是要求公司在準備會計報表時(特別是有關recognition,measurement和disclosure)要遵守Hong Kong Financial Reporting Standards (HKFRSs)。簡單來說,這就是讀書時的校規,規範著學生在學校時的行為。

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HKAS 1 (Revised) Presentation of Financial Statements has been revised in Jan 2017. The main reason is that there are some changes in change in equity in IAS 1, along with some changes in wordings to make the whole standard easier to read. Besides, this revision also deals with some deviation between HKAS 1 and SFAS 130 Reporting Comprehensive Income.

HKAS 1 has 108 pages. It will take a while to complete the whole standard. This standard is mainly about Presentation, ie, what people need to pay attention to when they are working on the Financial Statement, to be specific:
1. owner changes in equity
2. comprehensive income(ie, non-owner changes in equity)
3. statement of financial position
4. reclassification adjustments and income tax relating to each component of other comprehensive income
5. presentation of dividends

Pages 6-7 show the main changes of this version. Since I am planning to read through the whole standard, i am going to bypass these 2 pages.

HKAS 1 requires people to follow Hong Kong Financial Reporting Standards (HKFRSs) when they are preparing the financial statements (especially related to recognition, measurement and disclosure). In other words, this is the school regulations that regulate students' behavour.

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