Join Our Email Updates

FS IFRS Corner 

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)
     

Feb 2008

HKFRS 7 Financial Instruments: Disclosures - Frequently asked questions (Part II) (HKFRS News)
     

Feb 2008

Achieving dual compliance: The hurdles of complying with both HKFRS and IFRS
     

Jan 2008

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)
     

Jan 2008

IFRS: Is Asia singing from the same song sheet? (Asia Pacific Insurance Digest - Jan 2008)
     

2008

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

Dec 2007

Amendments to IAS 1 Presentation of Financial Statements (HKFRS News)
     

Dec 2007

Illustrative Financial Statements for Authorized Institutions in Hong Kong - Dec 2007 / Dec 2006
     

Nov 2007

Exposure draft ("ED") - Exposures Qualifying for Hedge Accounting and ED9 - Joint Arrangements (HKFRS News)
     

Oct 2007

Accounting for self-generated carbon emission reduction certificates (HKFRS News)
     

Sep 2007

HKAS 32 from the issuer's perspective (Part III) and IFRIC 13 Accounting for Customer Loyalty Programmes (HKFRS News)
     

Aug 2007

HKAS 32 from the issuer's perspective (Part II) - What is meant by 'contractual obligation', and accounting for embedded derivatives (HKFRS News)
     

Jul 2007

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)
     

Jun 2007

Similarities and differences: A comparison of International Financial Reporting Standards and US GAAP for investment funds
     

Jun 2007

HKAS 36 Impairment - frequently asked questions (Part II) (HKFRS News)
     

May 2007

HKAS 36 Impairment - frequently asked questions (Part I) (HKFRS News)
     

Apr 2007

Fair value measurements - Make your views count
     

Apr 2007

Amendments to IAS/HKAS 23 Borrowing Costs (HKFRS News)
     

Mar 2007

Proposed amendments to HKAS 24 Related Party Disclosures and HKFRS 8 - now's the time to consider the implications (HKFRS News)
     

Feb 2007

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)
     

Jan 2007

Hong Kong Financial Reporting Standards - Highlights of standards that are mandatory and those with early adoption permitted in 2006 (HKFRS News)
     

Jan 2007

Market reporting in Asia's financial sector: Bridging the gap between perception and reality
     

2006

IFRS: Illustrative consolidated financial statements 2006 - Investment property
     

2006

IFRS: Illustrative financial statements 2006 - Investment funds
     

Dec 2006

HKFRS HK(IFRIC) Interpretation 4: Determining whether an arrangement contains a lease - Frequently asked questions (HKFRS News)
     

Dec 2006

Impact of HKFRS on investment structuring - New accounting standards are creating deal structuring issues for private equity funds
     

Nov 2006

HKFRS 7 Financial Instruments: Disclosures - Frequently asked questions (Part I) (HKFRS News)
     

Oct 2006

Exposure draft on financial instruments puttable at fair value and first step to common accounting language (HKFRS News)
     

Sep 2006

Accounting for change: A survey of banks' 2005 IFRS annual reports
     

Sep 2006

ED amendment to IAS 23 Borrowing Costs and ED 8 Operating Segments (HKFRS News)
     

Aug 2006

IFRIC Agenda Decisions on IAS 18 Revenue - Customer loyalty programmes and IFRS 2 Share-based payment (HKFRS News)
     

Jul 2006

Debt versus equity and IFRIC update: convertible instruments denominated in a foreign currency (HKFRS News)
     

Jun 2006

Financial reporting of goodwill and ED8 Operating Segments (HKFRS News)
     

May 2006

Outsourcing contracts: an accidental business combination? (HKFRS News)
     

Apr 2006

Equity Accounting: Practical Difficulties (HKFRS News)
     

Mar 2006

PRC Accounting Standards Convergence Commentary; HKAS 21 amendments; IASB project update; and IFRIC agenda decisions (HKFRS News)
     

Feb 2006

IFRS survey: The European investors' view
     

Feb 2006

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)
     

Jan 2006

Getting to Grips with IFRS - Making sense of IFRS for the Investment Management industry
     

Jan 2006

HKFRS 7 - Financial Instruments Disclosures (for everyone, not just banks) (HKFRS News)
     

Publications prior to 2006 have been archived.


Of further interest

© 2004-2008 PricewaterhouseCoopers. All rights reserved. PricewaterhouseCoopers refers to the network of member firms of PricewaterhouseCoopers International Limited, each of which is a separate and independent legal entity.