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IFRS / HKFRS in Plain English

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［Concept 062］ HKAS 12 / IAS 12 Deferred Tax in Plain English: DTLs, DTAs, the Initial Recognition Exemption and Recoverability
Posted inAccounting Standards HKAS HKAS 12

［Concept 062］ HKAS 12 / IAS 12 Deferred Tax in Plain English: DTLs, DTAs, the Initial Recognition Exemption and Recoverability

Note: This article provides a focused explanation and extended discussion on a specific standard. If you’d like to see the full list of articles and short summaries for this standard,…
Posted by 罔相心 June 3, 2026
［Concept 061］HKAS 12 / IAS 12 in Plain English: A Full Walkthrough of Deferred Tax and the Balance Sheet Liability Method
Posted inAccounting Standards HKAS HKAS 12

［Concept 061］HKAS 12 / IAS 12 in Plain English: A Full Walkthrough of Deferred Tax and the Balance Sheet Liability Method

Note: This article provides a focused explanation and extended discussion on a specific standard. If you’d like to see the full list of articles and short summaries for this standard,…
Posted by 罔相心 June 2, 2026
［Concept 059］HKAS 29 / IAS 29 in Plain English: Comparatives, First‑Time Application and Disclosures
Posted inAccounting Standards HKAS HKAS 29

［Concept 059］HKAS 29 / IAS 29 in Plain English: Comparatives, First‑Time Application and Disclosures

Note: This article provides a focused explanation and extended discussion on a specific standard. If you’d like to see the full list of articles and short summaries for this standard,…
Posted by 罔相心 May 28, 2026
［Concept 058］ HKAS 29 / IAS 29 Restatement Made Simple: Balance Sheet, P&L and Net Monetary Position
Posted inAccounting Standards HKAS HKAS 29

［Concept 058］ HKAS 29 / IAS 29 Restatement Made Simple: Balance Sheet, P&L and Net Monetary Position

Note: This article provides a focused explanation and extended discussion on a specific standard. If you’d like to see the full list of articles and short summaries for this standard,…
Posted by 罔相心 May 27, 2026
［Concept 057］ HKAS 29 / IAS 29 Hyperinflation in Plain English: Background, Scope, and How to Tell When It Applies
Posted inAccounting Standards HKAS HKAS 29

［Concept 057］ HKAS 29 / IAS 29 Hyperinflation in Plain English: Background, Scope, and How to Tell When It Applies

Note: This article provides a focused explanation and extended discussion on a specific standard. If you’d like to see the full list of articles and short summaries for this standard,…
Posted by 罔相心 May 26, 2026
［Concept 056］From HKAS 28 to HKFRS 10 in Plain English: Losing Control, Losing Significant Influence and Reclassifying Investments
Posted inAccounting Standards HKAS HKAS 28

［Concept 056］From HKAS 28 to HKFRS 10 in Plain English: Losing Control, Losing Significant Influence and Reclassifying Investments

Note: This article provides a focused explanation and extended discussion on a specific standard. If you’d like to see the full list of articles and short summaries for this standard,…
Posted by 罔相心 May 22, 2026
［Concept 055］HKAS 28 / IAS 28 in Plain English: Exemptions, Fair Value Options and When to Stop Using the Equity Method
Posted inAccounting Standards HKAS HKAS 28

［Concept 055］HKAS 28 / IAS 28 in Plain English: Exemptions, Fair Value Options and When to Stop Using the Equity Method

Note: This article provides a focused explanation and extended discussion on a specific standard. If you’d like to see the full list of articles and short summaries for this standard,…
Posted by 罔相心 May 21, 2026
［Concept 054］HKAS 28 / IAS 28 in Plain English: Long‑Term Interests, Loss Allocation and Impairment under the Equity Method
Posted inAccounting Standards HKAS HKAS 28

［Concept 054］HKAS 28 / IAS 28 in Plain English: Long‑Term Interests, Loss Allocation and Impairment under the Equity Method

Note: This article provides a focused explanation and extended discussion on a specific standard. If you’d like to see the full list of articles and short summaries for this standard,…
Posted by 罔相心 May 20, 2026
［Concept 053］HKAS 28 / IAS 28 in Plain English: Significant Influence & the Equity Method (From Judgement to Initial Recognition)
Posted inAccounting Standards HKAS HKAS 28

［Concept 053］HKAS 28 / IAS 28 in Plain English: Significant Influence & the Equity Method (From Judgement to Initial Recognition)

Note: This article provides a focused explanation and extended discussion on a specific standard. If you’d like to see the full list of articles and short summaries for this standard,…
Posted by 罔相心 May 19, 2026
［Concept 052］HKAS 28 / IAS 28 in Plain English: Associates, Joint Ventures and the Equity Method — A Beginner’s Overview
Posted inAccounting Standards HKAS HKAS 28

［Concept 052］HKAS 28 / IAS 28 in Plain English: Associates, Joint Ventures and the Equity Method — A Beginner’s Overview

Note: This article provides a focused explanation and extended discussion on a specific standard. If you’d like to see the full list of articles and short summaries for this standard,…
Posted by 罔相心 May 18, 2026

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每個人的一生都是獨一無異、值得學習，只看當事人是否願意分享。即使是一名清潔姐姐，她也有值得我們學習的地方。

我只是一位普通的會計打工仔，沒有做過Big 4，也毫無核數師經驗。在同行眼中我可能只是無名小卒，但我確信多年來的經歷，必定會為某些人帶來一點想法。

願所有來到我的網站的人，也能獲得那些小小的想法。

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