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FS IFRS Corner 

Mar 2010

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

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

A practical guide to new IFRSs for 2009 
     

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

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)
     

Jul 2008

Amendments to IFRS 1 and IAS 27 (HKFRS News)
     

Jun 2008

Credit crunch and related market turbulence - practical implications for preparers of financial statements (HKFRS News)
     

May 2008

Amendment to HKFRS 2 dealing with vesting conditions and cancellations; and amendment to IAS 32 dealing with puttable instruments (HKFRS News)
     

Apr 2008

Carve-out/combined financial statements (HKFRS News)
     

Mar 2008

Business Combinations Phase II - Frequently asked questions (HKFRS News)
     

2008

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

Publications prior to Jan 2008 have been archived.

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