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关于我们会员资格成为香港会计师专业发展准则制订思维领导最新消息会员专区
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      2006

      Date
      Subject
      29 November 2006 IASB Discussion Paper Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-useful Financial Reporting Information
      29 November 2006 IFRIC Draft Interpretation D20 Customer Loyalty Programmes
      10 November 2006 IFRIC Draft Interpretation D19 IAS 19 - The Asset Ceiling: Availability of Economic Benefits and Minimum Funding Requirements
      26 October 2006 IASB Exposure Draft of Proposed Amendments to IAS 32 and IAS 1 Presentation of Financial Statements - Financial Instruments Puttable at Fair Value and Obligations Arising on Liquidation
      6 October 2006 IASC Foundation's Consultation Document - Due Process of The International Financial Reporting Interpretations Committee Draft Handbook
      20 September 2006 IASB Exposure Draft of Proposed Amendments to IAS 23 Borrowing Costs
      27 July 2006 IASB Exposure Draft of Proposed Amendments to IAS 1 Presentation of Financial Statements
      22 June 2006 IASB Proposed UITF Abstract "The interpretation of equivalence for the purposes of section 228A of the Companies Act 1985"
      9 June 2006 IASB Exposure Draft of Proposed Amendments to IFRS 2 Share-based Payment - Vesting Conditions and Cancellations
      24 May 2006 IASB Exposure Draft: ED 8 Operating Segments
      24 May 2006 IASB Discussion Paper: Measurement Bases for Financial Accounting - Measurements on Initial Recognition
      10 May 2006 Broadcasting Authority Consultation Paper: Draft Accounting Manual for Television Programme Service Licensees
      28 April 2006 IASB Discussion Paper: Management Commentary
      6 April 2006 IFRIC Draft Interpretation D18 on Interim Financial Reporting and Impairment
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