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Cheerleaders from across northeast Colorado showed off their skills Saturday at Ignite Athletics’ Fire and Ice Cheer and Dance Showdown, held at the Northeastern Junior College Bank of Colorado Event Center. The competition included 13 cheer teams competing in multiple categories. At the end of the showdown, the top teams were: All Star Junior Prep […]
The adoption of HKFRS 15 is likely to lead to significant changes for revenue recognition The Inland Revenue Department (IRD) issued an updated guidance Departmental Interpretation and Practice Notes No. 1 (DIPN 1) on: (a) computing assessable profits; (b) revenue recognition under HKFRS 15: Revenue from Contracts with Customers; and (c) measurement of inventories or stock. The updated guidance primarily sets out the IRD’s views and assessing practice under HKFRS 15, and contains examples illustrating the accounting and tax treatments; and the stock valuation methods for tax purposes. Part ...