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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. ...
i Update No. 135 (Issued 19 December 2013) This Update relates to the issuance of: Defined Benefit Plans: Employee Contributions (Amendments to HKAS 19 (2011) Employee Benefits) HKFRS 9 Financial In ...
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 ...
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 ...
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 ...
Share-based Payment Hong Kong Financial Reporting Standard 2 HKFRS 2 Revised August 2020September 2022 SHARE-BASED PAYMENT Copyright 2 HKFRS 2 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of ...
