1 Accounting for different types of premium repayment transactions that do not meet the investment component definition This paper presents premium repayment transactions that do not meet the definiti ...
1 Update No. 271 (Issued 25 February 2022) This update relates to the following: (i) Publication of Initial Application of HKFRS 17 and HKFRS 9—Comparative Information (Amendment to HKFRS 17). The Ame ...
1 By email (bc_03_18@legco.gov.hk) and by hand 10 December 2018 Our Ref.: C/TXG, BH42968 Clerk to Bills Committee on Inland Revenue (Amendment) (No. 7) Bill 2018 Legislative Council Secretariat Legisl ...
December 2018 Post-implementation Review of IFRS 13 Fair Value Measurement IFRS Project Report and Feedback Statement 2 Post-implementation Review: IFRS 13 Fair Value Measurement December 2018 The I ...
1 MESSAGE FROM THE PRESIDENT Dear members, A strong Institute requires strong leadership. The hiring of the new Chief Executive and Registrar Margaret W.S. Chan, who joined in July 2019, will help the ...
IFRS Standards Exposure Draft ED/2019/3 May 2019 Comments to be received by 27 September 2019 Reference to the Conceptual Framework Proposed amendments to IFRS 3Exposure Draft Reference to the Concept ...
Page 1 of 6 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 25 May 2020 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Circus C ...
Nigel Wong_D-15-1051H & D-15-1063P_7 June 2017_Edited IN Tire MATTER OF A Complaint nude under section 34(I) and section 34(IA) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Regi ...
Conversion tool user guide Version: January 2023 Conversion Tool for the Revised Practical Experience Framework User Guide The revised Practical Experience Framework ("PEF") with effect from ...
Page 1 of 12 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 26 Septemeber 2023 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry C ...
