PDF HKSA 560 - Subsequent Events - Hong Kong Institute of Certified Public ...
2024-07-06 16:11Subsequent Events. * This HKSA 560 is effective for audits of financial statements for periods beginning on or after 15 December 2004. HKSA 560 (Revised) issued in October 2006 is effective for auditor's report dated on or after 31 December 2006 and supersedes this HKSA 560. INTERNATIONAL STANDARD ON AUDITING 560.
[auditor請入]Check subsequent settlement - 會計 Accounting - 香港討論區 Discuss ...
例如plan左30個sample係唔係通常check呢30個sample的invoice, statement同subsequent settlement？ A/P plan咗幾多sample，揀好咗，就send confirmation。 唔番嚟嘅sample先至要做alternative procedures，HKICPA提到best practice係睇supplier statement，因為咁先check到completeness，驚個客understate個A/P。
PDF HKSA 560 (Clarified) Subsequent Events - Hong Kong Institute of ...
1. This Hong Kong Standard on Auditing (HKSA) deals with the auditor's responsibilities relating to subsequent events in an audit of financial statements. It does not deal with matters relating to the auditor's responsibilities for other information obtained after the date of the auditor's report, which are addressed in HKSA 720 (Revised ...
PDF Subsequent Events - Hong Kong Institute of Certified Public Accountants
The purpose of this Hong Kong Standard on Auditing (HKSA) is to establish standards and provide guidance on the auditor's responsibility regarding subsequent events. In this HKSA, the term "subsequent events" is used to refer to both events occurring between the date of the financial statements and the date of the auditor's report, and ...
期末審計的重點是餘額檢查和一部分會計事項的檢查(如離開會計事項記錄的檢查、下期初一定時期的會計事項的檢查和因餘額檢查中發現問題而追加的會計事項檢查等)此外，還要檢查決算處理情況，檢查各種財務報表的項目分類和內容，瞭解決算後發生的事項(subsequent event)，查證業務事實l最後 ...
c. Settlement of litigation when the event giving rise to the claim took place subsequent to the balance-sheet date. d. Loss of plant or inventories as a result of fire or flood. e. Losses on receivables resulting from conditions (such as a customer's major casualty) arising subsequent to the balance-sheet date.
Subsequent events | F8 Audit and Assurance | ACCA Qualification ...
It is important that where students have studied Paper F3, Financial Accounting, knowledge of accounting standards such as IAS 10 is not set aside or forgotten when it comes to papers such as Paper F8, Audit and Assurance. There is a very close relationship between accounting standards and auditing standards. ISA 560, Subsequent Events outlines ...
Accounting for legal claims: IFRS compared to US GAAP - KPMG
These differences are illustrated in the following example. IFRS (provision) US GAAP (loss contingency) A legal claim has a 75% chance of being settled for $600 and a 25% chance of being dismissed. $600 (most likely outcome) $600 (most likely outcome) A legal claim might be settled between $400 and $600. The $600 outcome has a 75% probability ...
完Q之路（八十）：HKAS 8 會計政策、會計估計變動及錯誤（Accounting Policies, Changes in ...
有時候，一些會計政策的改變也會導致公司的財務報表需要作出調整。另外，當某些重大事情在報導期間（Reporting Date）之後才發生，公司可能要作出相關披露。本文將會簡述一下相關的會計調整及注意事項。 HKAS 8 會計政策變動（Changes in Accounting Policies）
28.4 Types of subsequent events - Viewpoint
28.4 Types of subsequent events. Publication date: 31 May 2024. us Financial statement presentation guide. As discussed in ASC 855-10-20, there are two types of subsequent events: Excerpt of definition from ASC 855-10-20. The first type consists of events or transactions that provide additional evidence about conditions that existed at the date ...
Audit - Subsequent Settlement(頁 1) - 會計 Accounting - 香港討論區 (純文字版本)
香港討論區 » 會計 Accounting » Audit - Subsequent Settlement. ... check subsequent settlement in purchase schedule & check subsequent settlement in statment of A/P係兩樣嘢, 前者係必需, 因係part of substantive test, test of purchase cycle. f_lynd1 2009-7-13 14:20.
subsequent settlement is accounted for within equity • Other contingent considerations are subsequently remeasured at fair value through profit or loss until settled. The amount recognised on the acquisition date directly impacts goodwill and reported assets, liabilities or equity depending on the characteristics or terms of the contingent
Solved: Subsequent settlement - SAP Community
Dear Samuel, Subsequent settlement is purchase rebates which are agreed with the vendor. Rebate is a refund of a speific amount upon attaining a certain agreed volume of procurement within a specified period of time. For instance, a buyer in automobile industry might enter an agreement with the vendor for a rebate of 5% on the accrued purchase ...
PDF Events after the Reporting Period - Hong Kong Institute of Certified ...
(a) the settlement after the reporting period of a court case that confirms that the entity had a present obligation at the end of the reporting period. The entity adjusts any previously recognised provision related to this court case in accordance with HKAS 37 Provisions, Contingent Liabilities and Contingent
subsequent settlement is accounted for - 英中 - Linguee词典
Contingent consideration that is classified as equity is not. [...] remeasured, and its subsequent settlement is accounted for with in equity. cre8ir.com. cre8ir.com. 分類為權益之 或 有代價 不可重新 計量，及其 其後結付於權益列賬。. cre8ir.com. cre8ir.com. Contingent consideration that is classified.
Subsequent Settlement Definition | Law Insider
The Settlement Date Payment is to be wired on the Subsequent Settlement Date prior to 2:00 p.m. ET to the account identified below: R & T Number 000000000 Bank FHLB ATL City/State Atlanta, GA To Credit FHA Single Family Account Account Number 00000000 Upon receipt of the Settlement Date Payment by HUD, HUD shall be deemed to have sold and ...
政府及非盈利組織會計 會計術語名稱 英文名稱 預算周轉金: public finance-budgetary revolving fund 預算舉借債務: public finance-debts 預算結餘: budget surplus 中國預算會計: governmental and non-profit oragnization accounting in China 預撥款項: appropriation in advance 醫院資產: saaets of hospitals ...
Subsequent Settlement - 會計 Accounting - Discuss.com.hk
大 中 小. 繁 簡. 1) Duplication. SME 好多時都係用 periodic inventry system 入數, Dr. Purchase Cr. AP. 加上confirmation 有30% 收番已經算高. 2) Overstate AP. 另外, 有唔少人諗埋屎橋係交少d 稅, 加大AP 自然加大個cost / exps. Audit, 其實都要 plan 下用乜野audit procedure 黎obtain audit evidence.
PDF Snapshot: Financial Instruments: Expected Credit Losses
Project stage: The objective of these proposals is to provide users of fi nancial statements with more useful information about an entity's expected credit losses on its fi nancial assets and commitments to extend credit. The IASB is inviting comment on its revised proposals for a. that were developed by the IASB.
財務結算 (financial settlement)財務結算是指在經濟活動中使用轉帳支票、本票、匯票、匯兌、現金等結算方式進行的資金給付的行為。1．財務結算的方式財務結算按貨幣支付方式的不同，分為現金結算和轉賬結算。現金結算是購銷雙方直接使用現金進行財務結算；轉賬結算則是購銷雙方使用銀行規定的 ...
會計問題 - 會計 Accounting - 香港討論區 Discuss.com.hk - 香討．香港 No.1
會計問題. 如果做一條JE 落AR, BALANCE SHEET 會有數, DEBTOR AGING 正常有無？. 如果無咪唔TIE 數？. 另外想問,AUDITOR 查SUBSEQUENT SETTLEMENT 目的係咩？.