December 2018 Post-implementation Review of IFRS 13 Fair Value Measurement IFRS Project Report and Feedback Statement 2 Post-implementation Review: IFRS 13 Fair Value Measurement December 2018 The I ...
Amendments to HKAS 1 Issued December 2022 Effective for annual periods beginning on or after 1 January 2024 Non-current Liabilities with Covenants Amendments to HKAS 1 NON-CURRENT LIABILITIES WITH COV ...
Basis for Conclusions Exposure Draft ED/2013/7 A revision of ED/2010/8 Insurance Contracts June 2013 Comments to be received by 25 October 2013 Insurance ContractsBasis for Conclusions on Exposure Dra ...
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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 ...
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 ...
Update No. 70 (Issued October 2009) This Update contains: • Amendment to HKAS 32 Financial Instruments: Presentation – Classification of Rights Issues Document Reference and Title Instructions Explana ...
Consolidated and Separate Financial Statements Hong Kong Accounting Standard 27 (Revised) HKAS 27 (Revised) Revised June 2011July 2012 Effective for annual periods beginning on or after 1 July 2009* * ...
SSAP 34 (May 2003) 1 SSAP 34 STATEMENT OF STANDARD ACCOUNTING PRACTICE 34 EMPLOYEE BENEFITS (Issued December 2001; revised August 2002 and May 2003 in shaded type) The standards, which have been set i ...
Mainland Audit Issues Questions & Answers Posted April 2004 Value-added Tax Page 1 of 4 Mainland audit issues Q&As -value-added tax The Questions and Answers (Q&As) below are developed by ...
