| May 2009 |
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Proposals for revenue recognition, exposure draft on income tax and the future of lease accounting (HKFRS News)
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| Apr 2009 |
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Debt or equity? (HKFRS News)
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| Mar 2009 |
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Nine steps to income tax accounting (HKFRS News)
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| Feb 2009 |
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Beginners' guide to share-based payments and stock option repricings (modifications): benefits and accounting implications (HKFRS News)
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| Jan 2009 |
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Impairment of non-financial assets in the current crisis (HKFRS News)
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| 2008 |
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Illustrative IFRS financial statements 2008 - Investment funds
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| 2008 |
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Illustrative IFRS financial statements 2008 - Private equity
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| Dec 2008 |
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Illustrative Financial Statements for Authorized Institutions in Hong Kong - Dec 2008 / Dec 2007
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| Dec 2008 |
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HKFRSs applicable for 2009 and roadmap IFRS - US GAAP (HKFRS News)
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| 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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| 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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