Exposure Draft of Proposed AMENDMENTS TO IAS 32 FINANCIAL INSTRUMENTS: DISCLOSURE AND PRESENTATION IAS 39 FINANCIAL INSTRUMENTS: RECOGNITION ANDMEASUREMENT Comments to be received by 14 October 2002 C ...
Exposure Draft of Proposed IMPROVEMENTS TO INTERNATIONAL ACCOUNTING STANDARDS Comments to be received by 16 September 2002This Exposure Draft is published by the International Accounting Standards Boa ...
Business Combinations Hong Kong Financial Reporting Standard 3 HKFRS 3 Revised December 2021August 2022 BUSINESS COMBINATIONS Copyright 2 HKFRS 3 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute ...
Business Combinations Hong Kong Financial Reporting Standard 3 HKFRS 3 Revised August 2022September 2023 The illustrative examples accompanying this standard has been updated for editorial correction ...
International Ethics Standards Board for Accountants Proposed International Ethics Standards for Sustainability Assurance (including International Independence Standards) (IESSA) and Other Revisions t ...
1 Update No. 219 (Issued 24 September 2018) The following Standards, Interpretations and Amendments are effective for annual reporting periods beginning on or after 1 January 2018: HKFRS 9 (2014) Fin ...
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Update No. 51 (Issued March 2008) This Update relates to the issuance of: • HKAS 27 (Revised) Consolidated and Separate Financial Statements; • Amendments to HKFRS 2 Shared-based Payment – Vesting Con ...
