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標題:
Question about HKAS 39 and HKFRS 7 (Part i)
發問:
Is accrual a financial liabilities(FL)? If so, how should it be disclosed under HKFRS 7? Should it be based on the date of expenses provided? Since it doesn't get any contractual maturity date?(para 39) Is tempoary receipt a FL? If so, should it be classified as not determinable?
最佳解答:
Financial liability is any liability that is a contractual obligation: a. to deliver cash or another financial asset to another entity: or b. to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity. therefore, accrual is a financial liabilities 至於how to disclose? A financial asset and a financial liability shall be offset and the net amount presented in the balance sheet when, and only when, an entity: a. intends either to settled on a net basis, or to realize the asset and settle the liability simultaneous. 其實你去以下網，好詳細 以上的內容，就係我本書講 http://www.hkicpa.org.hk/ebook/main.php 圖片參考：http://www.hkicpa.org.hk/ebook/dmmenu/books/images/node.gif HKAS 39 & HKFRS 4 Amendments Financial Instruments: Recognition and Measurement and Insurance Contracts - Financial Guaran... 圖片參考：http://www.hkicpa.org.hk/ebook/dmmenu/books/images/node.gif HKFRS 7 Financial Instruments: Disclosures
其他解答:
Question about HKAS 39 and HKFRS 7 (Part i)
發問:
Is accrual a financial liabilities(FL)? If so, how should it be disclosed under HKFRS 7? Should it be based on the date of expenses provided? Since it doesn't get any contractual maturity date?(para 39) Is tempoary receipt a FL? If so, should it be classified as not determinable?
最佳解答:
Financial liability is any liability that is a contractual obligation: a. to deliver cash or another financial asset to another entity: or b. to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity. therefore, accrual is a financial liabilities 至於how to disclose? A financial asset and a financial liability shall be offset and the net amount presented in the balance sheet when, and only when, an entity: a. intends either to settled on a net basis, or to realize the asset and settle the liability simultaneous. 其實你去以下網，好詳細 以上的內容，就係我本書講 http://www.hkicpa.org.hk/ebook/main.php 圖片參考：http://www.hkicpa.org.hk/ebook/dmmenu/books/images/node.gif HKAS 39 & HKFRS 4 Amendments Financial Instruments: Recognition and Measurement and Insurance Contracts - Financial Guaran... 圖片參考：http://www.hkicpa.org.hk/ebook/dmmenu/books/images/node.gif HKFRS 7 Financial Instruments: Disclosures
其他解答:
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