ED_IASB_SME
February 2007 SMEs EXPOSURE DRAFT OF A PROPOSED IFRS for Small and Medium-sized Entities Comments to be received by 1 October 2007 International Accounting Standards BoardExposure Draft INTERNATIONAL ...
ED-IASB-SME
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DPMeasurement_full
November 2005 DISCUSSION PAPER Measurement Bases for Financial Accounting – Measurement on Initial Recognition Prepared by staff of the Canadian Accounting Standards Board Comments to be submitted by ...
DP-Measurement-FullVer
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update047
Update No. 47 (Issued December 2007) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard the replaced pages i and ii. Revi ...
hkfrs9_2014
FINANCIAL INSTRUMENTS Financial Instruments HKFRS 9 Revised December 2021August 2022 Hong Kong Financial Reporting Standard 9 FINANCIAL INSTRUMENTS Copyright 2 HKFRS 9 (2022) COPYRIGHT Copyright 202 ...
HKFRS 9_2023
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Module 14_LP
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update097
i Update No. 97 (Issued 25 November 2010) This Update relates to the issuance of: Additions to HKFRS 9 Financial Instruments – Financial Liabilities Document Reference and Title Instructions Explanat ...
dp_cf
Discussion Paper DP/2013/1 July 2013 Comments to be received by 14 January 2014 A Review of the Conceptual Framework for Financial ReportingA Review of the Conceptual Framework for Financial Reporting ...
Module 12_LP
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hkfrsperev
HKFRS for HKFRS for HKFRS for HKFRS for HKFRS for HKFRS for HKFRS for Private Entities Private Entities Private EntitiesPrivate EntitiesPrivate Entities Private EntitiesPrivate Entities Private Entiti ...
update200
i Update No. 200 (Issued 11 May 2017) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume II Discard existing page i & iv & replace with revised page i & iv. ...
update082
i Update No. 82 (Issued 30 April 2010) Final Standard – HKFRS for Private Entities Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised page iv. Di ...
private-entities
HKFRS for Private Entities HKFRS for Private Entities Hong Kong Financial Reporting Standards Proposed to be issued on 30 April 2010 HKFRS for Private Entities is effective immediately upon release. E ...
update156
i Update No. 156 (Issued 4 September 2014) This Update relates to the issuance of: HKFRS 9 (2014) Financial Instruments Document Reference and Title Instructions Explanations VOLUME II Contents of Vo ...
hkfrspe
Effective upon issue Effective for financial statements which cover a period beginning on or before 31 December 2016 HKFRS for Private Entities Revised September 2015 Hong Kong Financial Reporting Sta ...
update147
i Update No. 147 (Issued 7 May 2014) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iv. Discard the repla ...