Exposure Draft ED/2017/2 March 2017 Comments to be received by 31 July 2017 Improvements to IFRS 8 Operating Segments Proposed amendments to IFRS 8 and IAS 34Improvements to IFRS 8 Operating Segments ...
Draft IFRIC Interpretation DI/2015/1 October 2015 Comments to be received by 19 January 2016 Uncertainty over Income Tax Treatments[Draft] IFRIC INTERPRETATION Uncertainty over Income Tax Treatments C ...
Draft IFRIC Interpretation DI/2015/2 October 2015 Comments to be received by 19 January 2016 Foreign Currency Transactions and Advance Consideration[Draft] IFRIC INTERPRETATION Foreign Currency Transa ...
August 2015 Comments to be received by 31 December 2015 Request for Views 2015 Agenda ConsultationAugust 2015 Request for Views: 2015 Agenda Consultation Comments to be received by 31 December 2015Dis ...
Exposure Draft ED/2015/5 June 2015 Comments to be received by 19 October 2015 Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan Proposed ...
All for you to … PASS! HKCA TAXATION –PAST PAPER ANALYSIS 2 Past Paper Analysis Section Marks Topics Details 2012 June A (50) 19 Profits Tax Q1a – depreciation allowances -HP Case Q1b – profits tax co ...
Exposure Draft ED/2014/4 September 2014 Comments to be received by 16 January 2015 Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value Proposed amendments to IFRS ...
Exposure Draft ED/2014/3 August 2014 Comments to be received by 18 December 2014 Recognition of Deferred Tax Assets for Unrealised Losses Proposed amendments to IAS 12Recognition of Deferred Tax Asset ...
March 2014 Exposure Draft ED/2014/1 Comments to be received by 23 July 2014 Disclosure Initiative Proposed amendments to IAS 1Disclosure Initiative (Proposed amendments to IAS 1) Comments to be receiv ...
