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Standard(2-5):HKAS 1 (Revised) Presentation of Financial Statements

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當公司需要更改會計政策或財務報表裡的項目分類時,他們需要同時修改用作比較的以前的數據,並披露更改分類的性質、原因和數值。如果未能做到,則他們需披露未能做到的原因及有關更改(如能做到)的性質。(詳情可參考HKAS 8)



財務報表的展示重視一致性,即與之前的數據及資料能作比較,除非公司在營運上出現了重大的改變,令變更展示方式更能作出適當的展示(根據HKAS 8),或者HKFRSs要求變更。(例如重大的收購或變賣)

以上為HKAS 1的基本特點。

HKAS 1亦花了不少篇幅解說財務報表的結構。須知道HKAS 1主要應用在:
1. statement of financial position
2. statement(s) of profit of loss and other comprehensive income和
3. statement of changes in equity
4. 相關的披露

HKAS 7 Statement of Cash Flows則針對Statement of Cash Flows進行解說。

根據HKAS 1,公司必須清楚分類不同的報表,例如名稱、有關的報告時期、報告貨幣、約數(以千或百萬做約數)等,以及其他有效方法,令財務報表更易懂易明。

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When the entities need to change the accounting policies or reclassify the items in the financial statements, they need to reclassify the comparative information, and disclose the nature, reason and the amount of the reclassification. If it is impracticable to do so, they need to disclose the reason of incapable of doing so and the nature if the reclassification could have been done. (for details you may refer to HKAS 8)

Consistency of presentation of Financial Statements is of utmost important. That means the users can use the current report to do comparison with the information from the previous reports, unless the entities have significant changes on operations and the change of presentation would be more appropriate (according to HKAS 8), or that the changes are required by the HKFRSs.

These are some general features of HKAS 1.

HKAS 1 also mentions the structure of the financial statements in details. HKAS 1 is mainly applied to:
1. statement of financial position
2. statement(s) of profit of loss and other comprehensive income和
3. statement of changes in equity
4. corresponding disclosures

HKAS 7 Statement of Cash Flows, on the other hand, focuses on the Statement of Cash Flows.

According to HKAS 1, entities need to clearly present different statements in terms of their names, reporting periods, reporting currencies, rounding (in thousands or in millions), and any necessary steps that can achieve this.

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