| Mar 2010 |
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HKFRS News: Issues that companies should be focusing on in December 2009 reports (applicable to HKFRS and IFRS preparers) |
| Feb 2010 |
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Tax accounting update: Accounting for income taxes - 2009 year-end ten hot topics |
| Feb 2010 |
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HKFRS News: IASB proposes significantly different measurement model for non-financial liabilities (applicable to HKFRS and IFRS preparers) |
| Jan 2010 |
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HKFRS News: IFRIC/HK(IFRIC)-Int 19 clarifies the accounting for "debt for equity swaps" (applicable to HKFRS and IFRS preparers) |
| Dec 2009 |
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China outbound investment guide 2009 |
| Dec 2009 |
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Illustrative corporate consolidated financial statements for existing IFRS/HKFRS preparers |
| Dec 2009 |
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Illustrative Financial Statements for Authorized Institutions in Hong Kong - Dec 2009 / Dec 2008 |
| Dec 2009 |
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HKFRS News: IFRS/HKFRS 9 Financial instruments introduces new requirements for financial assets (applicable to HKFRS and IFRS preparers) |
| Nov 2009 |
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HKFRS News (Supplement): IASB issued exposure draft "Financial instruments: Amortised cost and impairment" (applicable to HKFRS and IFRS preparers) |
| Nov 2009 |
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HKFRS News: Amendment to IAS 24 and accounting for investment property under construction (applicable to HKFRS and IFRS preparers) |
| Nov 2009 |
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Issues and solutions for the retail and consumer goods industries: International Financial Reporting Standards / US GAAP |
| Nov 2009 |
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To rent or to own? Article addressing the development of lease accounting |
| Oct 2009 |
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HKFRS News: Fair value under the new IFRS 7 and impairments (applicable to HKFRS and IFRS preparers) |
| Oct 2009 |
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Illustrative IFRS corporate consolidated financial statements for 2009 year ends |
| Sep 2009 |
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HKFRS News: Proposed amendments to IFRS 1, IAS 19 and IAS 32, and annual improvement project to IFRSs (applicable to HKFRS and IFRS preparers) |
| Sep 2009 |
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A practical guide to new IFRSs for 2009 |
| Sep 2009 |
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IFRSs pocket guide 2009 |
| Aug 2009 |
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HKFRS News: IASB publishes first of the financial instruments exposure drafts and IFRIC issued a proposed interpretation - IFRIC D25 Extinguishing financial liabilities with equity instruments (applicable to HKFRS and IFRS preparers) |
| Jul 2009 |
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HKFRS News: IFRS for small and medium-sized entities and IASB publishes an exposure draft on financial instruments: classification and measurement (applicable to HKFRS and IFRS preparers) |
| Jun 2009 |
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Financial instruments under IFRS - A guide through the maze |
| Jun 2009 |
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Illustrative condensed consolidated interim financial information for existing IFRS/HKFRS preparers |
| Jun 2009 |
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HKFRS News: IASB to expose IAS 39 in three drafts, exposure drafts on fair value measurement and derecognition of financial instruments (applicable to HKFRS and IFRS preparers) |
| May 2009 |
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HKFRS News: Proposals for revenue recognition, exposure draft on income tax and the future of lease accounting (applicable to HKFRS and IFRS preparers) |
| May 2009 |
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China and Hong Kong: International comparison of insurance taxation 2009 - An accounting and taxation rules update for life and non-life insurance businesses |
| Apr 2009 |
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HKFRS News: Debt or equity? (applicable to HKFRS and IFRS preparers) |
| Apr 2009 |
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IFRS: New exposure draft proposes significant changes for income tax accounting |
| Mar 2009 |
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HKFRS News: Nine steps to income tax accounting (applicable to HKFRS and IFRS preparers) |
| Feb 2009 |
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HKFRS News: Beginners' guide to share-based payments and stock option repricings (modifications): benefits and accounting implications (applicable to HKFRS and IFRS preparers) |
| Jan 2009 |
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HKFRS News: Impairment of non-financial assets in the current crisis (applicable to HKFRS and IFRS preparers) |
| 2008 |
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Illustrative IFRS financial statements 2008 - Investment funds |
| 2008 |
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Illustrative IFRS financial statements 2008 - Private equity |
| Dec 2008 |
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IFRS 3 (Revised): Impact on earnings - The crucial Q&A for decision-makers |
| Dec 2008 |
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HKFRS News: HKFRSs applicable for 2009 and roadmap IFRS - US GAAP (applicable to HKFRS and IFRS preparers) |
| Nov 2008 |
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HKFRS News: Reclassification of financial assets - Amendments to HKAS 39 Financial Instruments: Recognition and Measurement and HKFRS 7 Financial Instruments: Disclosures (applicable to HKFRS and IFRS preparers) |
| Nov 2008 |
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HKFRS News: HKFRS 8 Operating segments (applicable to HKFRS and IFRS preparers) |
| Oct 2008 |
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HKFRS News: Q&As on HKAS 23R: Borrowing Costs (Part 2) (applicable to HKFRS and IFRS preparers) |
| Oct 2008 |
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IAS 39 - Derecognition of financial assets in practice |
| Sep 2008 |
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HKFRS News: Q&A guidance on HKAS 23R - Borrowing Costs (Part 1) (applicable to HKFRS and IFRS preparers) |
| Aug 2008 |
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HKFRS News: Improvements to IFRS 2008 (applicable to HKFRS and IFRS preparers) |
| Jul 2008 |
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HKFRS News: Amendments to IFRS 1 and IAS 27 (applicable to HKFRS and IFRS preparers) |
| Jun 2008 |
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HKFRS News: Credit crunch and related market turbulence - practical implications for preparers of financial statements (applicable to HKFRS and IFRS preparers) |
| Jun 2008 |
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IFRIC 13 - Accounting for customer loyalty programmes |
| May 2008 |
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HKFRS News: Amendment to HKFRS 2 dealing with vesting conditions and cancellations; and amendment to IAS 32 dealing with puttable instruments (applicable to HKFRS and IFRS preparers) |
| Apr 2008 |
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HKFRS News: Carve-out/combined financial statements (applicable to HKFRS and IFRS preparers) |
| Mar 2008 |
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HKFRS News: Business Combinations Phase II - Frequently asked questions (applicable to HKFRS and IFRS preparers) |
| 2008 |
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China Accounting Standards (CAS) - Summary, Changes and Comparison |