loiying 發問於 社會及文化語言 · 1 十年前

請各位幫我translate 英文 to 中文,因為看唔明!

請各位幫我translate 英文 to 中文,因為看唔明!!,千萬不要用軟件translate :

39 This Standard does not mandate which entities produce separate financial statements available for public use. Paragraphs 38 and 40–43 apply when an entity prepares separate financial statements that comply with Hong Kong Financial Reporting Standards. The entity also produces consolidated financial statements available for public use as required by paragraph 9, unless the exemption provided in paragraph 10 is applicable.

40 Investments in jointly controlled entities and associates that are accounted for in accordance with HKAS 39 in the consolidated financial statements shall be accounted for in the same way in the investor’s separate financial statements.

Disclosure

41 The following disclosures shall be made in consolidated financial statements:

(a) the nature of the relationship between the parent and a subsidiary when the parent does not own, directly or indirectly through subsidiaries, more than half of the voting power;

(b) the reasons why the ownership, directly or indirectly through subsidiaries, of more than half of the voting or potential voting power of an investee does not constitute control;

(c) the end of the reporting period of the financial statements of a subsidiary when such financial statements are used to prepare consolidated financial statements and are as of a date or for a period that is different from that of the parent’s financial statements, and the reason for using a different date or period;

(d) the nature and extent of any significant restrictions (eg resulting from borrowing arrangements or regulatory requirements) on the ability of subsidiaries to transfer funds to the parent in the form of cash dividends or to repay loans or advances;

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  • 1 十年前
    最愛解答

    第39條本準則不單獨生產任務中的實體的財務報表,供市民使用。第38和40至43時適用的實體編制單獨的財務報表,符合香港財務報告準則。該實體還生產綜合財務報表,供公眾使用所要求的第9段中,除第10段規定豁免適用。

    40個投資於共同控制實體及聯營公司的入賬按照香港會計準則第39綜合財務報表核算應以同樣的方式在投資者的單獨財務報表。

    洩露

    41如下披露應以合併財務報表:

    (一)性質之間的關係時,母公司和子公司的母公司不擁有直接或間接透過附屬公司,超過半數的投票權;

    (二)所有權的原因,直接或間接透過附屬公司,超過半數的投票權,投票或潛在的投資並不構成控制;

    (三)最終報告期財務報表的一間附屬公司時,上述財務報表是用來編制合併財務報表,並作為一個日期或一個時期,是不同於母公司的財務報表,以及因此使用不同的日期或期間;

    (四)的性質和範圍的任何重大限制(如造成借款安排或監管要求)的能力的子公司轉移資金到父窗體中的現金股利或償還貸款或墊款;

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