| Nov 2008 |
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Reclassification of financial assets - Amendments to HKAS 39 Financial Instruments: Recognition and Measurement and HKFRS 7 Financial Instruments: Disclosures (HKFRS News)
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| Nov 2008 |
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HKFRS 8 Operating segments (HKFRS News)
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| Oct 2008 |
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Q&As on HKAS 23R: Borrowing Costs (Part 2) (HKFRS News)
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| Oct 2008 |
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IAS 39 - Derecognition of financial assets in practice
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| Sep 2008 |
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Q&A guidance on HKAS 23R - Borrowing Costs (Part 1) (HKFRS News)
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| Aug 2008 |
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Improvements to IFRS 2008 (HKFRS News)
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| Jul 2008 |
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Amendments to IFRS 1 and IAS 27 (HKFRS News)
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| Jun 2008 |
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Credit crunch and related market turbulence - practical implications for preparers of financial statements (HKFRS News)
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| May 2008 |
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Amendment to HKFRS 2 dealing with vesting conditions and cancellations; and amendment to IAS 32 dealing with puttable instruments (HKFRS News)
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| Apr 2008 |
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Carve-out/combined financial statements (HKFRS News)
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| Mar 2008 |
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Business Combinations Phase II - Frequently asked questions (HKFRS News)
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| Feb 2008 |
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HKFRS 7 Financial Instruments: Disclosures - Frequently asked questions (Part II) (HKFRS News)
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| Feb 2008 |
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Achieving dual compliance: The hurdles of complying with both HKFRS and IFRS
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| Jan 2008 |
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Convergence between China Accounting Standards and Hong Kong Financial Reporting Standards; removal of US GAAP / IFRS reconciliation requirement by US SEC; and Business Combinations Phase II: IFRS 3 and IAS 27 amendments (HKFRS News)
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| Jan 2008 |
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IFRS: Is Asia singing from the same song sheet? (Asia Pacific Insurance Digest - Jan 2008)
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| 2008 |
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China Accounting Standards (CAS) - Summary, Changes and Comparison
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| Dec 2007 |
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Amendments to IAS 1 Presentation of Financial Statements (HKFRS News)
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| Dec 2007 |
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Illustrative Financial Statements for Authorized Institutions in Hong Kong - Dec 2007 / Dec 2006
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| Nov 2007 |
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Exposure draft ("ED") - Exposures Qualifying for Hedge Accounting and ED9 - Joint Arrangements (HKFRS News)
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| Oct 2007 |
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Accounting for self-generated carbon emission reduction certificates (HKFRS News)
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| Sep 2007 |
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HKAS 32 from the issuer's perspective (Part III) and IFRIC 13 Accounting for Customer Loyalty Programmes (HKFRS News)
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| Aug 2007 |
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HKAS 32 from the issuer's perspective (Part II) - What is meant by 'contractual obligation', and accounting for embedded derivatives (HKFRS News)
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| Jul 2007 |
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HKAS 32 from the issuer's perspective (Part I) - What is meant by 'fixed for fixed' in the determination of an equity instrument? (HKFRS News)
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| Jun 2007 |
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Similarities and differences: A comparison of International Financial Reporting Standards and US GAAP for investment funds
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| Jun 2007 |
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HKAS 36 Impairment - frequently asked questions (Part II) (HKFRS News)
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| May 2007 |
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HKAS 36 Impairment - frequently asked questions (Part I) (HKFRS News)
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| Apr 2007 |
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Fair value measurements - Make your views count
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| Apr 2007 |
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Amendments to IAS/HKAS 23 Borrowing Costs (HKFRS News)
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| Mar 2007 |
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Proposed amendments to HKAS 24 Related Party Disclosures and HKFRS 8 - now's the time to consider the implications (HKFRS News)
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| Feb 2007 |
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HK(IFRIC)-Int 11: HKFRS 2 - Group and treasury share transactions; and Scope and impact of HK(IFRIC)-Int 12: Service concession arrangements (HKFRS News)
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| Jan 2007 |
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Hong Kong Financial Reporting Standards - Highlights of standards that are mandatory and those with early adoption permitted in 2006 (HKFRS News)
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| Jan 2007 |
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Market reporting in Asia's financial sector: Bridging the gap between perception and reality
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| 2006 |
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IFRS: Illustrative consolidated financial statements 2006 - Investment property
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| 2006 |
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IFRS: Illustrative financial statements 2006 - Investment funds
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| Dec 2006 |
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HKFRS HK(IFRIC) Interpretation 4: Determining whether an arrangement contains a lease - Frequently asked questions (HKFRS News)
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| Dec 2006 |
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Impact of HKFRS on investment structuring - New accounting standards are creating deal structuring issues for private equity funds
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| Nov 2006 |
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HKFRS 7 Financial Instruments: Disclosures - Frequently asked questions (Part I) (HKFRS News)
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| Oct 2006 |
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Exposure draft on financial instruments puttable at fair value and first step to common accounting language (HKFRS News)
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| Sep 2006 |
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Accounting for change: A survey of banks' 2005 IFRS annual reports
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| Sep 2006 |
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ED amendment to IAS 23 Borrowing Costs and ED 8 Operating Segments (HKFRS News)
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| Aug 2006 |
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IFRIC Agenda Decisions on IAS 18 Revenue - Customer loyalty programmes and IFRS 2 Share-based payment (HKFRS News)
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| Jul 2006 |
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Debt versus equity and IFRIC update: convertible instruments denominated in a foreign currency (HKFRS News)
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| Jun 2006 |
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Financial reporting of goodwill and ED8 Operating Segments (HKFRS News)
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| May 2006 |
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Outsourcing contracts: an accidental business combination? (HKFRS News)
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| Apr 2006 |
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Equity Accounting: Practical Difficulties (HKFRS News)
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| Mar 2006 |
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PRC Accounting Standards Convergence Commentary; HKAS 21 amendments; IASB project update; and IFRIC agenda decisions (HKFRS News)
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| Feb 2006 |
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IFRS survey: The European investors' view
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| Feb 2006 |
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Clear explanation of accounting estimates, policies and judgements for 2005 and Tentative agenda decisions - Leases of Land that do not transfer Title to the Lessee (HKFRS News)
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| Jan 2006 |
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Getting to Grips with IFRS - Making sense of IFRS for the Investment Management industry
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| Jan 2006 |
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HKFRS 7 - Financial Instruments Disclosures (for everyone, not just banks) (HKFRS News)
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