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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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      2010

      Date
      Subject
      24 December 2010

      IVSC Discussion Paper of Valuation Uncertainty

       

      - comment letters received

      20 December 2010

      IASB Exposure Draft of Leases 

       

      - comment letters received

      30 November 2010

      IFRS Interpretations Committee Exposure Draft of Stripping Costs in the Production Phase of a Surface Mine

       

      - comment letters received

      30 November 2010

      IASB Exposure Draft of Insurance Contracts

       

      - comment letters received

      30 November 2010

      IFRS Foundation Consultation Document on The annual improvements process: Proposals to amend the Due Process Handbook for the IASB

       

      - comment letters received

      8 November 2010

      IASB Exposure Draft of Deferred Tax: Recovery of Underlying Assets (Proposed Amendments to IAS 12)

       

      - comment letters received

      3 November 2010

      Exposure Draft of Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that contains a Repayment on Demand Clause

       

      - comment letters received

      - Letter from Financial Reporting Standards Committee on 29 November 2010

      26 October 2010

      IASB Exposure Draft of Removal of Fixed Dates for First-time Adopters (Proposed Amendments to IFRS 1)

       

      - comment letters received

      22 October 2010

      IASB Exposure Draft of Revenue from Contracts with Customers

       

      - comment letters received

      6 October 2010

      IASB Exposure Draft of Presentation of Items of Other Comprehensive Income (Proposed Amendments to IAS 1)

       

      - comment letters received

      30 September 2010

      FASB Proposed Accounting Standards Update Accounting for Financial Instruments and Revisions to the Accounting for Derivative Instruments and Hedging Activities (File reference No. 1810-100)

       

      - comment letters received

      10 September 2010

      IASB Exposure Draft of Measurement Uncertainty Analysis Disclosure for Fair Value Measurements

       

      - comment letters received

      8 September 2010

      IASB Exposure Draft of Proposed Amendments to IAS 19 – Defined Benefit Plans

       

      - comment letters received

      7 September 2010

      IVSC Exposure Draft of Proposed New International Valuation Standards

       

      - comment letters received

      3 August 2010

      IASB Discussion Paper on Extractive Activities

       

      - comment letters received

      16 July 2010

      IASB Exposure Draft on Fair Value Option for Financial Liabilities

       

      - comment letters received

      16 July 2010

      IASB Exposure Draft on Conceptual Framework for Financial Reporting: The Reporting Entity

       

      - comment letters received

      6 July 2010

      IASB Exposure Draft on Financial Instruments: Amortised Cost and Impairment 

       

      - comment letters received

      19 May 2010

      IASB Exposure Draft on Measurement of Liabilities in IAS 37

       

      - comment letters received

      2 March 2010

      IASB Exposure Draft on Management Commentary

       

      - comment letters received

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