19 Sep 2019
This publication provides a step-by-step explanation of the accounting implications of the various subsequent changes that might impact a short-term lease’s classification using practical and easy to follow examples.
15 Jul 2019
This publication from Deloitte Hong Kong runs through some of the accounting for lease modifications with a series of ten scenarios that build on the various permutations of lease modifications in a logical manner, explaining the principles and concepts while providing easy to follow numeric examples.
21 May 2019
This publication from Deloitte Hong Kong focuses on the extension of a lease. Specifically, it addresses the following issues: 1) What constitutes a lease modification? 2) When should a lease modification be accounted for? 3) What is the impact of a lease modification on the lease term? 4) How do the modification requirements interact with transition reliefs?
16 May 2018
This publication details the accounting implications of the two-tiered profits tax rates regime on an entity's current and deferred tax positions. It also includes a comprehensive example together with illustrative disclosures to reflect the application of IAS 12 'Income Taxes'.
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