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Accounting for investments in subsidiaries, jointly controlled entities and associates in separate financial statements
38 When an entity prepares separate financial statements, it shall account for investments in subsidiaries, jointly controlled entities and associates either:
(a) at cost, or
(b) in accordance with HKAS 39.
The entity shall apply the same accounting or each category of investments. Investments accounted for at cost shall be accounted for in accordance with HKFRS 5 Non-current Assets Held for Sale and Discontinued Operations when they are classified as held for sale (or included in a disposal group that is classified as held for sale) in accordance with HKFRS 5. The measurement of investments accounted for in accordance with HKAS 39 is not changed in such circumstances.
38A An entity shall recognise a dividend from a subsidiary, jointly controlled entity or associate in profit or loss in its separate financial statements when its right to receive the dividend is established.
38B When a parent reorganises the structure of its group by establishing a new entity as its parent in a manner that satisfies the following criteria:
(a) the new parent obtains control of the original parent by issuing equity instruments in exchange for existing equity instruments of the original parent;
(b) the assets and liabilities of the new group and the original group are the same immediately before and after the reorganisation; and
(c) the owners of the original parent before the reorganisation have the same absolute and relative interests in the net assets of the original group and the new group immediately before and after the reorganisation and the new parent accounts for its investment in the original parent in accordance with paragraph
- 1 十年前最愛解答
該實體應採用相同的會計或每個類別的投資。投資佔成本應當計入按照香港財務報告準則 5非流動資產持作出售及已終止業務時，被分類為持作銷售（或包括在出售組別歸類為持作出售）按照香港財務報告準則 5。測量的投資佔根據香港會計準則第39條是沒有改變這種情況。
- 匿名1 十年前