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HKFRS News

Dec 2009

View the IFRS News in: 简体中文版

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

IFRS 9 "Financial instruments" was issued by the IASB on 12 November 2009 and the identical HKFRS 9 was issued on 19 November 2009 by HKICPA respectively. They address classification and measurement of financial assets and are available for early adoption immediately. It represents the first milestone in IASB's planned replacement of IAS 39.

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Read more by downloading our HKFRS News - Dec 2009 (pdf file, 72KB) for your reference.

Note: HKFRS has converged with IFRS effective from 1 January 2005. Contents contained in this newsletter are relevant to both HKFRS preparers and IFRS preparers.

Other issues of HKFRS News
Accounting and Listing Rules Updates

Contacts


Gladys YK Lau: Hong Kong; Tel: +[852] 2289 2976 Email

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