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T Dialogue Apr 2013 issue HKI AAT CPD Seminar on HAS 27 & HK FRS 3 Date: Friday, 31 May 2013 Time: 7:00 p.m. 10:00 p.m. Venue: Hong Kong Institute of CPA's Training Center, 27 F Wu Chung House, 213
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What is hkas27?
HKAS 27 refers to the Hong Kong Accounting Standard 27, which relates to consolidated and separate financial statements.
Who is required to file hkas27?
Companies in Hong Kong that meet certain criteria are required to file HKAS 27.
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HKAS 27 should be filled out following the guidelines provided in the standard and ensuring all relevant information is included.
What is the purpose of hkas27?
The purpose of HKAS 27 is to provide guidelines for the preparation and presentation of consolidated and separate financial statements.
What information must be reported on hkas27?
HKAS 27 requires the reporting of financial information related to a company and its subsidiaries.
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