HKFRS. 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;
HKFRS means Hong Kong Financial Reporting Standards;
Examples of HKFRS in a sentence
IMPLICATIONS UNDER THE LISTING RULES Pursuant to HKFRS 16, following the conclusion of the Lease, the Group shall recognise the Premises as a right-of-use asset.
As one or more of the applicable percentage ratio as defined under the Listing Rules in respect of the transactions contemplated under the Lease based on the value of right-of-use asset to be recognised by the Group pursuant to HKFRS 16 is more than 5% and all are below 25%, the Lease constitutes a disclosable transaction for the Company and is subject to the notification and announcement requirements but exempt from shareholders’ approval requirement under Chapter 14 of the Listing Rules.
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 as in effect from time to time, consistently applied during the periods involved.
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;