Financial Reporting / HKFRS 15 Revenue / 完Q之路 August 24, 2020 by 罔相心 by 罔相心 · Published August 24, 2020 · Last modified September 17, 2021 完Q之路(七十三):HKFRS 15 Revenue From Contracts with Customers(五) – 特殊分類(Special Categories)續 讓我們繼續HKFRS...
Financial Reporting / HKFRS 15 Revenue / 完Q之路 July 19, 2020 by 罔相心 by 罔相心 · Published July 19, 2020 · Last modified September 17, 2021 完Q之路(七十二):HKFRS 15 Revenue From Contracts with Customers(四) – 特殊分類(Special Categories) 上回說了盈利確認(Revenue...
Financial Reporting / HKFRS 15 Revenue / 完Q之路 June 16, 2020 by 罔相心 by 罔相心 · Published June 16, 2020 · Last modified September 17, 2021 完Q之路(七十一):HKFRS 15 Revenue From Contracts with Customers(三) – 5 Steps(下) 上回說了盈利確認(Revenue...
Financial Reporting / HKFRS 15 Revenue / 完Q之路 June 9, 2020 by 罔相心 by 罔相心 · Published June 9, 2020 · Last modified September 17, 2021 完Q之路(七十):HKFRS 15 Revenue From Contracts with Customers(二) – 5 Steps(上) 上回提到HKFRS...
Financial Reporting / HKFRS 15 Revenue / 完Q之路 June 2, 2020 by 罔相心 by 罔相心 · Published June 2, 2020 · Last modified September 17, 2021 完Q之路(六十九):HKFRS 15 Revenue From Contracts with Customers(一) – Performance Obligations 如果要說其中一個會計師和商人分歧最大的一點,我會說是盈利:對商人而言,盈利是假的、只是一些數字,重要的反而是現金流,因為現金最能反映出生意賺或蝕;但對會計師而言,盈利是高風險的重要數字,因為總會有公司為了粉飾其財務報表而對盈利做手腳…...