Examine individual changes
Appearance
This page allows you to examine the variables generated by the Edit Filter for an individual change.
Variables generated for this change
Variable | Value |
---|---|
Edit count of the user (user_editcount ) | null |
Name of the user account (user_name ) | '220.241.114.126' |
Age of the user account (user_age ) | 0 |
Groups (including implicit) the user is in (user_groups ) | [
0 => '*'
] |
Whether or not a user is editing through the mobile interface (user_mobile ) | false |
Page ID (page_id ) | 7669722 |
Page namespace (page_namespace ) | 0 |
Page title without namespace (page_title ) | 'Hong Kong Accounting Standards' |
Full page title (page_prefixedtitle ) | 'Hong Kong Accounting Standards' |
Last ten users to contribute to the page (page_recent_contributors ) | [
0 => 'ChrisGualtieri',
1 => '203.223.195.173',
2 => 'IFRS303',
3 => 'Octopus-Hands',
4 => 'Drybittermelon'
] |
Action (action ) | 'edit' |
Edit summary/reason (summary ) | '/* Details */ ' |
Whether or not the edit is marked as minor (no longer in use) (minor_edit ) | false |
Old page wikitext, before the edit (old_wikitext ) | 'The '''Hong Kong Accounting Standards''', or '''HKAS''' for short, formerly '''HKSSAP''', is a set of accounting standards issued by the [[Hong Kong Institute of Certified Public Accountants]].
==Details==
*HKAS 1 Presentation of [[Financial statement|Financial Statement]]s
*HKAS 2 Inventories
*HKAS 7 [[Cash flow statement]]s
*HKAS 8 Accounting Policies, Changes in Accounting Estimates
*HKAS 10 Events after the Balance Sheet Date
*HKAS 11 Construction contracts
*HKAS 12 [[Income tax]]es
*HKAS 14 Segment reporting
*HKAS 16 [[Property]], Plant and Equipment
*HKAS 17 [[Lease]]s
*HKAS 18 [[Revenue]]
*HKAS 19 Employee benefits
*HKAS 20 Accounting for government grants and disclosure of government assistance
*HKAS 21 The Effects of Changes in [[Foreign exchange rate|Foreign Exchange Rate]]s
*HKAS 23 Borrowing Costs
*HKAS 24 Related Party Disclosures
*HKAS 26 Accounting and Reporting by Retirement Benefit Plans
*HKAS 27 Consolidated and Separate Financial Statements
*HKAS 28 Investments in Associates
*HKAS 29 Financial Reporting in Hyperinflationary Economies
*HKAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions
*HKAS 31 Investments in Joint Ventures
*HKAS 32 [[Financial instrument|Financial Instrument]]s: Disclosure and Presentation
*HKAS 33 [[Earnings per share|Earnings Per Share]]
*HKAS 34 Interim Financial Reporting
*HKAS 36 Impairment of Assets
*HKAS 37 Provisions, contingent liabilities and contingent assets
*HKAS 38 [[Intangible asset|Intangible Asset]]s
*HKAS 39 Financial Instruments: Recognition and Measurement
*HKAS 40 [[Investment Property]]
*HKAS 41 [[Agriculture]]
==See also==
* [[International Financial Reporting Standards]]
==References==
*[http://www.hkicpa.org.hk/ebook/main.php HKICPA e-Handbook System]
[[Category:Accounting in Hong Kong]]' |
New page wikitext, after the edit (new_wikitext ) | 'The '''Hong Kong Accounting Standards''', or '''HKAS''' for short, formerly '''HKSSAP''', is a set of accounting standards issued by the [[Hong Kong Institute of Certified Public Accountants]].
<span class="notranslate" onmouseover="_tipon(this)" onmouseout="_tipoff()"><span class="google-src-text" style="direction: ltr; text-align: left">==Details== *HKAS 1 Presentation of [[Financial statement|Financial Statement]]s *HKAS 2 Inventories *HKAS 7 [[Cash flow statement]]s *HKAS 8 Accounting Policies, Changes in Accounting Estimates *HKAS 10 Events after the Balance Sheet Date *HKAS 11 Construction contracts *HKAS 12 [[Income tax]]es *HKAS 14 Segment reporting *HKAS 16 [[Property]], Plant and Equipment *HKAS 17 [[Lease]]s *HKAS 18 [[Revenue]] *HKAS 19 Employee benefits *HKAS 20 Accounting for government grants and disclosure of government assistance *HKAS 21 The Effects of Changes in [[Foreign exchange rate|Foreign Exchange Rate]]s *HKAS 23 Borrowing Costs *HKAS 24 Related Party Disclosures *HKAS 26 Accounting and Reporting by Retirement Benefit Plans *HKAS 27 Consolidated and Separate Financial Statements *HKAS 28 Investments in Associates *HKAS 29 Financial Reporting in Hyperinflationary Economies *HKAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions *HKAS 31 Investments in Joint Ventures *HKAS 32 [[Financial instrument|Financial Instrument]]s: Disclosure and Presentation *HKAS 33 [[Earnings per share|Earnings Per Share]] *HKAS 34 Interim Financial Reporting *HKAS 36 Impairment of Assets *HKAS 37 Provisions, contingent liabilities and contingent assets *HKAS 38 [[Intangible asset|Intangible Asset]]s *HKAS 39 Financial Instruments: Recognition and Measurement *HKAS 40 [[Investment Property]] *HKAS 41 [[Agriculture]]</span> == ==详细*香港会计准则第1介绍[财务报表|财务报表]] S *香港会计准则2存货会计准则* 7 [现金流量表] S *香港会计准则第8会计政策,会计估计变更*香港会计准则第10,资产负债表日后事件*香港会计准则第11建造合同*香港会计准则第12 [所得税] ES *香港会计准则第14分部报告*香港会计准则第16 [[属性],厂房及设备*香港会计准则第17 [[出租] S *香港会计准则第18 [收入]] *香港会计准则第19雇员福利*香港会计准则第20核算政府补助和政府援助的披露*香港会计准则第21变动[外汇汇率的影响|外汇汇率]] S *香港会计准则第23借贷成本*香港会计准则24关联方披露*香港会计准则第26会计和退休福利计划报告*香港会计准则第27号 - 合并及独立财务报表*联营企业香港会计准则第28 *的投资恶性通货膨胀经济中的香港会计准则第29财务报告*银行和类似金融机构的财务报表香港会计准则第30披露*香港会计准则第31在合资企业的投资*香港会计准则第32 [[金融工具|金融工具]] S:披露和列* 33 HKAS [每股盈利|每股收益]] *香港会计准则第34中期财务报告*资产*香港会计准则第36减值香港会计准则第37规定,或有负债和或有资产*香港会计准则第38 [[无形资产|无形资产]] S *香港会计准则第39号 - 金融工具:确认和计量*香港会计准则第40 [投资房产]] *香港会计准则第41 [农业]</span>
==See also==
* [[International Financial Reporting Standards]]
==References==
*[http://www.hkicpa.org.hk/ebook/main.php HKICPA e-Handbook System]
[[Category:Accounting in Hong Kong]]' |
Unified diff of changes made by edit (edit_diff ) | '@@ -1,37 +1,6 @@
The '''Hong Kong Accounting Standards''', or '''HKAS''' for short, formerly '''HKSSAP''', is a set of accounting standards issued by the [[Hong Kong Institute of Certified Public Accountants]].
-==Details==
-*HKAS 1 Presentation of [[Financial statement|Financial Statement]]s
-*HKAS 2 Inventories
-*HKAS 7 [[Cash flow statement]]s
-*HKAS 8 Accounting Policies, Changes in Accounting Estimates
-*HKAS 10 Events after the Balance Sheet Date
-*HKAS 11 Construction contracts
-*HKAS 12 [[Income tax]]es
-*HKAS 14 Segment reporting
-*HKAS 16 [[Property]], Plant and Equipment
-*HKAS 17 [[Lease]]s
-*HKAS 18 [[Revenue]]
-*HKAS 19 Employee benefits
-*HKAS 20 Accounting for government grants and disclosure of government assistance
-*HKAS 21 The Effects of Changes in [[Foreign exchange rate|Foreign Exchange Rate]]s
-*HKAS 23 Borrowing Costs
-*HKAS 24 Related Party Disclosures
-*HKAS 26 Accounting and Reporting by Retirement Benefit Plans
-*HKAS 27 Consolidated and Separate Financial Statements
-*HKAS 28 Investments in Associates
-*HKAS 29 Financial Reporting in Hyperinflationary Economies
-*HKAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions
-*HKAS 31 Investments in Joint Ventures
-*HKAS 32 [[Financial instrument|Financial Instrument]]s: Disclosure and Presentation
-*HKAS 33 [[Earnings per share|Earnings Per Share]]
-*HKAS 34 Interim Financial Reporting
-*HKAS 36 Impairment of Assets
-*HKAS 37 Provisions, contingent liabilities and contingent assets
-*HKAS 38 [[Intangible asset|Intangible Asset]]s
-*HKAS 39 Financial Instruments: Recognition and Measurement
-*HKAS 40 [[Investment Property]]
-*HKAS 41 [[Agriculture]]
+ <span class="notranslate" onmouseover="_tipon(this)" onmouseout="_tipoff()"><span class="google-src-text" style="direction: ltr; text-align: left">==Details== *HKAS 1 Presentation of [[Financial statement|Financial Statement]]s *HKAS 2 Inventories *HKAS 7 [[Cash flow statement]]s *HKAS 8 Accounting Policies, Changes in Accounting Estimates *HKAS 10 Events after the Balance Sheet Date *HKAS 11 Construction contracts *HKAS 12 [[Income tax]]es *HKAS 14 Segment reporting *HKAS 16 [[Property]], Plant and Equipment *HKAS 17 [[Lease]]s *HKAS 18 [[Revenue]] *HKAS 19 Employee benefits *HKAS 20 Accounting for government grants and disclosure of government assistance *HKAS 21 The Effects of Changes in [[Foreign exchange rate|Foreign Exchange Rate]]s *HKAS 23 Borrowing Costs *HKAS 24 Related Party Disclosures *HKAS 26 Accounting and Reporting by Retirement Benefit Plans *HKAS 27 Consolidated and Separate Financial Statements *HKAS 28 Investments in Associates *HKAS 29 Financial Reporting in Hyperinflationary Economies *HKAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions *HKAS 31 Investments in Joint Ventures *HKAS 32 [[Financial instrument|Financial Instrument]]s: Disclosure and Presentation *HKAS 33 [[Earnings per share|Earnings Per Share]] *HKAS 34 Interim Financial Reporting *HKAS 36 Impairment of Assets *HKAS 37 Provisions, contingent liabilities and contingent assets *HKAS 38 [[Intangible asset|Intangible Asset]]s *HKAS 39 Financial Instruments: Recognition and Measurement *HKAS 40 [[Investment Property]] *HKAS 41 [[Agriculture]]</span> == ==详细*香港会计准则第1介绍[财务报表|财务报表]] S *香港会计准则2存货会计准则* 7 [现金流量表] S *香港会计准则第8会计政策,会计估计变更*香港会计准则第10,资产负债表日后事件*香港会计准则第11建造合同*香港会计准则第12 [所得税] ES *香港会计准则第14分部报告*香港会计准则第16 [[属性],厂房及设备*香港会计准则第17 [[出租] S *香港会计准则第18 [收入]] *香港会计准则第19雇员福利*香港会计准则第20核算政府补助和政府援助的披露*香港会计准则第21变动[外汇汇率的影响|外汇汇率]] S *香港会计准则第23借贷成本*香港会计准则24关联方披露*香港会计准则第26会计和退休福利计划报告*香港会计准则第27号 - 合并及独立财务报表*联营企业香港会计准则第28 *的投资恶性通货膨胀经济中的香港会计准则第29财务报告*银行和类似金融机构的财务报表香港会计准则第30披露*香港会计准则第31在合资企业的投资*香港会计准则第32 [[金融工具|金融工具]] S:披露和列* 33 HKAS [每股盈利|每股收益]] *香港会计准则第34中期财务报告*资产*香港会计准则第36减值香港会计准则第37规定,或有负债和或有资产*香港会计准则第38 [[无形资产|无形资产]] S *香港会计准则第39号 - 金融工具:确认和计量*香港会计准则第40 [投资房产]] *香港会计准则第41 [农业]</span>
==See also==
* [[International Financial Reporting Standards]]
' |
New page size (new_size ) | 3493 |
Old page size (old_size ) | 1822 |
Size change in edit (edit_delta ) | 1671 |
Lines added in edit (added_lines ) | [
0 => ' <span class="notranslate" onmouseover="_tipon(this)" onmouseout="_tipoff()"><span class="google-src-text" style="direction: ltr; text-align: left">==Details== *HKAS 1 Presentation of [[Financial statement|Financial Statement]]s *HKAS 2 Inventories *HKAS 7 [[Cash flow statement]]s *HKAS 8 Accounting Policies, Changes in Accounting Estimates *HKAS 10 Events after the Balance Sheet Date *HKAS 11 Construction contracts *HKAS 12 [[Income tax]]es *HKAS 14 Segment reporting *HKAS 16 [[Property]], Plant and Equipment *HKAS 17 [[Lease]]s *HKAS 18 [[Revenue]] *HKAS 19 Employee benefits *HKAS 20 Accounting for government grants and disclosure of government assistance *HKAS 21 The Effects of Changes in [[Foreign exchange rate|Foreign Exchange Rate]]s *HKAS 23 Borrowing Costs *HKAS 24 Related Party Disclosures *HKAS 26 Accounting and Reporting by Retirement Benefit Plans *HKAS 27 Consolidated and Separate Financial Statements *HKAS 28 Investments in Associates *HKAS 29 Financial Reporting in Hyperinflationary Economies *HKAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions *HKAS 31 Investments in Joint Ventures *HKAS 32 [[Financial instrument|Financial Instrument]]s: Disclosure and Presentation *HKAS 33 [[Earnings per share|Earnings Per Share]] *HKAS 34 Interim Financial Reporting *HKAS 36 Impairment of Assets *HKAS 37 Provisions, contingent liabilities and contingent assets *HKAS 38 [[Intangible asset|Intangible Asset]]s *HKAS 39 Financial Instruments: Recognition and Measurement *HKAS 40 [[Investment Property]] *HKAS 41 [[Agriculture]]</span> == ==详细*香港会计准则第1介绍[财务报表|财务报表]] S *香港会计准则2存货会计准则* 7 [现金流量表] S *香港会计准则第8会计政策,会计估计变更*香港会计准则第10,资产负债表日后事件*香港会计准则第11建造合同*香港会计准则第12 [所得税] ES *香港会计准则第14分部报告*香港会计准则第16 [[属性],厂房及设备*香港会计准则第17 [[出租] S *香港会计准则第18 [收入]] *香港会计准则第19雇员福利*香港会计准则第20核算政府补助和政府援助的披露*香港会计准则第21变动[外汇汇率的影响|外汇汇率]] S *香港会计准则第23借贷成本*香港会计准则24关联方披露*香港会计准则第26会计和退休福利计划报告*香港会计准则第27号 - 合并及独立财务报表*联营企业香港会计准则第28 *的投资恶性通货膨胀经济中的香港会计准则第29财务报告*银行和类似金融机构的财务报表香港会计准则第30披露*香港会计准则第31在合资企业的投资*香港会计准则第32 [[金融工具|金融工具]] S:披露和列* 33 HKAS [每股盈利|每股收益]] *香港会计准则第34中期财务报告*资产*香港会计准则第36减值香港会计准则第37规定,或有负债和或有资产*香港会计准则第38 [[无形资产|无形资产]] S *香港会计准则第39号 - 金融工具:确认和计量*香港会计准则第40 [投资房产]] *香港会计准则第41 [农业]</span>'
] |
Lines removed in edit (removed_lines ) | [
0 => '==Details==',
1 => '*HKAS 1 Presentation of [[Financial statement|Financial Statement]]s',
2 => '*HKAS 2 Inventories',
3 => '*HKAS 7 [[Cash flow statement]]s',
4 => '*HKAS 8 Accounting Policies, Changes in Accounting Estimates',
5 => '*HKAS 10 Events after the Balance Sheet Date',
6 => '*HKAS 11 Construction contracts',
7 => '*HKAS 12 [[Income tax]]es',
8 => '*HKAS 14 Segment reporting',
9 => '*HKAS 16 [[Property]], Plant and Equipment',
10 => '*HKAS 17 [[Lease]]s',
11 => '*HKAS 18 [[Revenue]]',
12 => '*HKAS 19 Employee benefits',
13 => '*HKAS 20 Accounting for government grants and disclosure of government assistance',
14 => '*HKAS 21 The Effects of Changes in [[Foreign exchange rate|Foreign Exchange Rate]]s',
15 => '*HKAS 23 Borrowing Costs',
16 => '*HKAS 24 Related Party Disclosures',
17 => '*HKAS 26 Accounting and Reporting by Retirement Benefit Plans',
18 => '*HKAS 27 Consolidated and Separate Financial Statements',
19 => '*HKAS 28 Investments in Associates',
20 => '*HKAS 29 Financial Reporting in Hyperinflationary Economies',
21 => '*HKAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions',
22 => '*HKAS 31 Investments in Joint Ventures',
23 => '*HKAS 32 [[Financial instrument|Financial Instrument]]s: Disclosure and Presentation',
24 => '*HKAS 33 [[Earnings per share|Earnings Per Share]]',
25 => '*HKAS 34 Interim Financial Reporting',
26 => '*HKAS 36 Impairment of Assets',
27 => '*HKAS 37 Provisions, contingent liabilities and contingent assets',
28 => '*HKAS 38 [[Intangible asset|Intangible Asset]]s',
29 => '*HKAS 39 Financial Instruments: Recognition and Measurement',
30 => '*HKAS 40 [[Investment Property]]',
31 => '*HKAS 41 [[Agriculture]]'
] |
Whether or not the change was made through a Tor exit node (tor_exit_node ) | 0 |
Unix timestamp of change (timestamp ) | 1416985974 |