HKICPA

樓主你好

這個網有講
http://www.hkicpa.org.hk/ebook/main.php

去到後，會看到
under會看到

圖片參考：http://www.hkicpa.org.hk/ebook/dmmenu/books/images/tree_buch.gif
Volume II Financial Reporting Standards


圖片參考：http://www.hkicpa.org.hk/ebook/dmmenu/books/images/node.gif
HKAS 16 Property, Plant and Equipment

圖片參考：http://www.hkicpa.org.hk/ebook/dmmenu/books/images/node.gif
HKAS 18 Revenue
hkas 16係property, plant and equipment
如果件assets係有錢賺，會去revenue(賣咗作assets的話)
但係，升值，只係revaluation reserve

Revenue should be recognised
a. significant risks and rewards of ownership of the goods have been transferred to the buyer
b. the entity retains neither continuing managerial invovement to the degree usually assciated with ownership nor effective control over the goods sold
c. the amount of revenue can be measured reliably
d. the infolw of economic benefits associated with the transactions to the entity is probable
e. the costs incurred or to be incurred in respect of the transaction can be measured reliably.