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FS IFRS Corner 

Aug 2010

IASB re-exposes certain fair value measurement disclosures and publish of "staff draft" of financial statement presentation proposals by IASB/FASB (HKFRS News)
     

Jul 2010

Banking Newsletter: What investment professionals say about financial instrument reporting and IASB modified work programme - A newsletter for the China banking community
     

Jul 2010

IASB proposes single statement of comprehensive income and releases exposure draft on revenue recognition (HKFRS News)
     

Jun 2010

What investment professionals say about financial instrument reporting
     

Jun 2010

Banking Newsletter: Analysis of major Chinese banks' results for 2009 - A newsletter for the China banking community
     

Jun 2010

IASB and the HKICPA release annual improvements to IFRSs / HKFRSs ("Annual Improvements 2010") (HKFRS News)
     

Jun 2010 A practical guide to new IFRSs - Jun 2010 / Sep 2009 
          
2010

Illustrative interim financial information 2010
     

May 2010

Financial reporting requirements to impact M&A deals (HKFRS News)
     

Apr 2010

The impacts of new and proposed accounting rules (HKFRS News)
     

Mar 2010

Issues that companies should be focusing on in December 2009 reports (HKFRS News)
     

Feb 2010

Banking Newsletter: Emerging issues and practical guidance - A newsletter for the China banking community
     

Feb 2010

IASB proposes significantly different measurement model for non-financial liabilities (HKFRS News)
     

Jan 2010

IFRIC/HK(IFRIC)-Int 19 clarifies the accounting for "debt for equity swaps" (HKFRS News)
     

Dec 2009

Illustrative corporate consolidated financial statements for existing IFRS/HKFRS preparers
     

Dec 2009

Illustrative Financial Statements for Authorized Institutions in Hong Kong - Dec 2009Dec 2008
     

Dec 2009

IFRS/HKFRS 9 Financial instruments introduces new requirements for financial assets (HKFRS News)
     

Nov 2009

IASB issued exposure draft "Financial instruments: Amortised cost and impairment" (HKFRS News)
     

Nov 2009

Amendment to IAS 24 and accounting for investment property under construction (HKFRS News)
     

Oct 2009

Fair value under the new IFRS 7 and impairments (HKFRS News)
     

Oct 2009

Illustrative IFRS corporate consolidated financial statements for 2009 year ends
     

Sep 2009

Proposed amendments to IFRS 1, IAS 19 and IAS 32, and annual improvement project to IFRSs (HKFRS News)
     

Sep 2009

IFRSs pocket guide 2009 
     

Aug 2009

First of the financial instruments exposure drafts and IFRIC D25 Extinguishing financial liabilities with equity instruments (HKFRS News)
     

Jul 2009

IFRS for small and medium-sized entities and IASB publishes an exposure draft on financial instruments: classification and measurement (HKFRS News)
     

Jun 2009

Financial instruments under IFRS - A guide through the maze
     

Jun 2009

Illustrative condensed consolidated interim financial information for existing IFRS/HKFRS preparers
     

Jun 2009

IASB to expose IAS 39 in three drafts, exposure drafts on fair value measurement and derecognition of financial instruments (HKFRS News)
     

May 2009

Proposals for revenue recognition, exposure draft on income tax and the future of lease accounting (HKFRS News)
     

Apr 2009

Debt or equity? (HKFRS News)
     

Mar 2009

Nine steps to income tax accounting (HKFRS News)
     

Feb 2009

Beginners' guide to share-based payments and stock option repricings (modifications): benefits and accounting implications (HKFRS News)
     

Jan 2009

Impairment of non-financial assets in the current crisis (HKFRS News)
     

2008

Illustrative IFRS financial statements 2008 - Investment funds
     

2008

Illustrative IFRS financial statements 2008 - Private equity
     

Dec 2008

HKFRSs applicable for 2009 and roadmap IFRS - US GAAP (HKFRS News)
     

Nov 2008

Reclassification of financial assets - Amendments to HKAS 39 Financial Instruments: Recognition and Measurement and HKFRS 7 Financial Instruments: Disclosures (HKFRS News)
     

Nov 2008

HKFRS 8 Operating segments (HKFRS News)
     

Oct 2008

Q&As on HKAS 23R: Borrowing Costs (Part 2) (HKFRS News)
     

Oct 2008

IAS 39 - Derecognition of financial assets in practice
     

Sep 2008

Q&A guidance on HKAS 23R - Borrowing Costs (Part 1) (HKFRS News)
     

Aug 2008

Improvements to IFRS 2008 (HKFRS News)
     

2008

China Accounting Standards (CAS) - Summary, Changes and Comparison 
     

Publications prior to Aug 2008 have been archived.

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