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i Update No. 86 (Issued 2 June 2010) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to vi and replace with the new pages i to vi. ...
-1 -CONVERGENCE PROJECT EXPLANATORY MEMORANDUM A. INTRODUCTION In 2001, the Hong Kong Institute of Certified Public Accountants (HKICPA) adopted a policy of achieving convergence of its Standards with ...
MARCH 2023 STANDARD SETTING Financial reporting considerations for closing out 20221 CONTENTS Introduction 2 I. Amendments to HKFRSs mandatorily effective from 1 January 2022 3 II. Topical issues 7 1. ...
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