HONGKONGFINANCIALREPORTINGSTANDARD13 FAIRVALUEMEASUREMENT OBJECTIVE1–4 SCOPE5–8 MEASUREMENT9–90 Definitionoffairvalue9–10 Theassetorliability11–14 Thetransaction15–21 Marketparticipants22–23 Theprice24–26 Applicationtonon-financialassets27–33 ...
instrument is novated under certain circumstances.The amendments also clarifythat any change to the fairvalue of the derivative designated as a hedging instrument arising from the novation should be included in the assessment and measurement of hedge effectiveness.The amendments require retrospective appl ...
If a non-current asset within the scope of the measurement requirements of this HKFRS is part of a disposal group, the measurement requirements of this HKFRS apply to the group as a whole, so that the group is measured at the lower of its carrying amount and fair value less costs to ...
(b) (c) The level in the fair value hierarchy within which the fair value measurement is categorised in its entirety shall be determined on the basis of the lowest level input that is significant to the fair value measurement in its entirety. For this purpose, the significance of an input...
entities shal l apply the requirements of this HKFRS and, for those measured at fair value, the requirements of HKFRS 13 Fair Value Measurement.Entities shal l also apply this HKFRS to al l derivatives l inked to interests in subsidiaries,associates or joint ventures unless the derivative meets...
Thenatureandextentofsignificantrestrictions13 Natureoftherisksassociatedwithanentity’sinterestsinconsolidated structuredentities14 Consequencesofchangesinaparent’sownershipinterestina subsidiarythatdonotresultinalossofcontrol18 Consequenceoflosingcontrolofasubsidiaryduringthereportingperiod19 ...