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picture1_Contracts Pdf 204358 | Hkas11


 76x       Filetype PDF       File size 0.16 MB       Source: www.hkicpa.org.hk


File: Contracts Pdf 204358 | Hkas11
HKAS 11 Revised March 2010September 2018 Hong Kong Accounting Standard 11 Construction Contracts This Standard is superseded by HKFRS 15 Revenue from Contracts with Customers. HKFRS 15 shall be applied ...

icon picture PDF Filetype PDF | Posted on 11 Feb 2023 | 2 years ago
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...Hkas revised march september hong kong accounting standard construction contracts this is superseded by hkfrs revenue from with customers shall be applied for annual reporting period on or after january copyright institute of certified public accountants financial contains international standards committee foundation material reproduction within in unaltered form retaining notice permitted personal and non commercial use subject to the inclusion an acknowledgment source requests inquiries concerning rights purposes should addressed director operation finance f wu chung house queen s road east wanchai all outside are reserved only further information authorisation reproduce at www iasb org december contents paragraphs objective scope definitions combining segmenting contract costs recognition expenses expected losses changes estimates disclosure effective date appendixces a illustrative examples policies determination disclosures b comparison set out have equal authority shallshould rea...
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