update166
i Update No. 166 (Issued 27 February 2015) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i -iv and replace with the revised pages ...
update165
i Update No. 165 (Issued 28 January 2015) This Update relates to the publication of: Disclosure Initiative (Amendments to HKAS 1 Presentation of Financial Statements); and Investment Entities: Apply ...
update164
Update No. 164 (Issued 24 January 2015) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and replace with revised page i. Revised contents p ...
update163
i Update No. 163 (Issued 5 January 2015) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Insert the revised pages i and ii. Discard the ...
update161
i Update No. 161 (Issued 19 November 2014) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i, ii & iv. Di ...
update160
Update No. 160 (Issued 16 October 2014) This Update relates to the publication of: Annual Improvements to HKFRSs 2012-2014 Cycle Document Reference and Title Instructions Explanations VOLUME II Conte ...
update159
Update No. 159 (Issued 7 October 2014) This Update relates to the publication of: Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to HKFRS 10 Consoli ...
update158
i Update No. 158 (Issued 30 September 2014) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to iv, and replace with the new pages ...
update157
i Update No. 157 (Issued 15 September 2014) This Update relates to the publication of: Equity Method in Separate Financial Statements (Amendments to HKAS 27 Separate Financial Statements) Document Re ...
update156
i Update No. 156 (Issued 4 September 2014) This Update relates to the issuance of: HKFRS 9 (2014) Financial Instruments Document Reference and Title Instructions Explanations VOLUME II Contents of Vo ...
update155
i Update No. 155 (Issued 7 August 2014) This Update relates to the issuance of: Agriculture: Bearer Plants (Amendments to HKAS 16 Property, Plant and Equipment and HKAS 41 Agriculture) Document Refer ...
update154
Update No. 154 (Issued 29 July 2014) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard existing page iv & replace with revised page iv. Revised content ...
update152
i Update No. 152 (Issued 10 July 2014) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iii. Discard the re ...
update151
Update No. 151 (Issued 9 July 2014) This Update relates to the issuance of: HKFRS 15 Revenue from Contracts with Customers Document Reference and Title Instructions Explanations VOLUME II Contents of ...
update150
i Update No. 150 (Issued 30 June 2014) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to iv, and replace with the new pages i to ...
update149
i Update No. 149 (Issued 24 June 2014) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -ii. Discard the rep ...
update148
i Update No. 148 (Issued 5 June 2014) This Update relates to the issuance of: Accounting for Acquisitions of Interests in Joint Operations (Amendments to HKFRS 11 Joint Arrangements); and Clarificat ...
update147
i Update No. 147 (Issued 7 May 2014) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iv. Discard the repla ...
update146
i Update No. 146 (Issued 29 April 2014) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iii, iv, and replace with the new pages i ...
update145
Update No. 145 (Issued 8 April 2014) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard existing page i & iv and replace with the new page i & iv. R ...
update142
i Update No. 142 (Issued 12 March 2014) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to iv, and replace with the new pages i to ...
update141
i Update No. 141 (Issued 3 March 2014) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume II Discard the existing page i & iv and replace with the new page i & ...
update140
Update No. 140 (Issued 26 February 2014) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and replace with revised page i. Revised contents ...
update139
i Update No. 139 (Issued 26 February 2014) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iii. Discard th ...
update138
i Update No. 138 (Issued 24 February 2014) This Update relates to the issuance of: HKFRS 14 Regulatory Deferral Accounts Document Reference and Title Instructions Explanations VOLUME II Contents of V ...
update137
Update No. 137 (Issued January 2014) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i -ii and replace with revised pages i – ii. Revised co ...
update136
i Update No. 136 (Issued 23 January 2014) This Update relates to the issuance of: Annual Improvements to HKFRSs 2010-2012 Cycle Annual Improvements to HKFRSs 2011-2013 Cycle Document Reference and T ...
update135
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 ...