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  • 香港税務局、HKFRS15の最新指針を公表

香港税務局、HKFRS15の最新指針を公表

香港税務局、HKFRS15の最新指針を公表

香港タックスアラート - 第15回, 2020年10月

香港タックスアラート

2020年9月18日、香港税務局(IRD)は、(a)課税利益の算定、(b)HKFRS第15号「顧客との契約から生じる収益」に基づく収益認識、(c)棚卸資産の測定を含む実務解釈指針第1号(DIPN1)の改訂版を発行した。最新の指針は主に、IRDの見解及びHKFRS第15号に基づく課税利益の算定方法を示すとともに、会計及び税務上の実例を示している。本書では、HKFRS第15号による主な変更点に着目し、税務上の基準に関するIRDの見解について概説する。...

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