HKFRS. Hong Kong Financial Reporting Standards issued by the Hong Kong Institute of Certified Public Accountants
HKFRS means the Hong Kong Financial Reporting Standards issued by the Hong Kong Institute of Certified Public Accountants;
HKFRS means Hong Kong Financial Reporting Standards issued by the Hong Kong Institute of Certified Public Accountants;
Examples of HKFRS in a sentence
Pursuant to HKFRS 16, the Leased Land will be recognised by the Group as a right-of-use asset, in which the value is approximately US$13.60 million (equivalent to approximately HK$106.08 million), amortised over the lease term on a straight-line basis.
As the rental fees under the Land Lease Agreement would be accounted as land use rights in the Company’s financial statements in accordance with HKFRS 16, the transaction under the Land Lease Agreement would be regarded as an acquisition of the Leased Land and constitutes a connected transaction of the Company.
More Definitions of HKFRS
HKFRS means the Hong Kong Financial Reporting Standards;
HKFRS means, in respect of any date, the applicable Hong Kong Financial Reporting Standards of such date.
HKFRS means Hong Kong Financial Reporting Standards, from time to time;
HKFRS means Hong Kong Financial Reporting Standards (including Hong Kong Financial Reporting Standards, Hong Kong Accounting Standards and Interpretations) issued by HKICPA.
HKFRS means Hong Kong Financial Reporting Standard;
HKFRS means Hong Kong Financial Reporting Standards as in effect from time to time issued by the Hong Kong Institute of Certified Public Accountants and the disclosure requirements of applicable laws, statutes and ordinances;
HKFRS. Hong Kong Financial Reporting Standards issued by the Hong Kong Institute of Certified Public Accountants “Independent Third Party(ies)” a party independent of and not connected with the Company and its connected persons “Landlord” MTR Corporation Limited, an Independent Third Party