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Accounting & Listing Rules Updates - IFRS/HKFRS 

China Tax PublicationsHong Kong Tax Publications

Mar 2010 HKFRS News: Issues that companies should be focusing on in December 2009 reports (applicable to HKFRS and IFRS preparers)
       
Feb 2010 Tax accounting update: Accounting for income taxes - 2009 year-end ten hot topics
       
Feb 2010 HKFRS News: IASB proposes significantly different measurement model for non-financial liabilities (applicable to HKFRS and IFRS preparers)
       
Jan 2010 HKFRS News: IFRIC/HK(IFRIC)-Int 19 clarifies the accounting for "debt for equity swaps" (applicable to HKFRS and IFRS preparers)
       
Dec 2009 China outbound investment guide 2009
       
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 HKFRS News: IFRS/HKFRS 9 Financial instruments introduces new requirements for financial assets (applicable to HKFRS and IFRS preparers)
          
Nov 2009 HKFRS News (Supplement): IASB issued exposure draft "Financial instruments: Amortised cost and impairment" (applicable to HKFRS and IFRS preparers)
          
Nov 2009 HKFRS News: Amendment to IAS 24 and accounting for investment property under construction (applicable to HKFRS and IFRS preparers)
          
Nov 2009

Issues and solutions for the retail and consumer goods industries: International Financial Reporting Standards / US GAAP
           

Nov 2009 To rent or to own? Article addressing the development of lease accounting
          
Oct 2009 HKFRS News: Fair value under the new IFRS 7 and impairments (applicable to HKFRS and IFRS preparers)
          
Oct 2009 Illustrative IFRS corporate consolidated financial statements for 2009 year ends
          
Sep 2009 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 A practical guide to new IFRSs for 2009 
          
Sep 2009 IFRSs pocket guide 2009 
          
Aug 2009 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 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 Financial instruments under IFRS - A guide through the maze
       
Jun 2009 Illustrative condensed consolidated interim financial information for existing IFRS/HKFRS preparers
       
Jun 2009 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 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

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 HKFRS News: Debt or equity? (applicable to HKFRS and IFRS preparers)
       
Apr 2009 IFRS: New exposure draft proposes significant changes for income tax accounting
            
Mar 2009 HKFRS News: Nine steps to income tax accounting (applicable to HKFRS and IFRS preparers)
       
Feb 2009 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 HKFRS News: Impairment of non-financial assets in the current crisis (applicable to HKFRS and IFRS preparers)
       
2008 Illustrative IFRS financial statements 2008 - Investment funds
       
2008 Illustrative IFRS financial statements 2008 - Private equity
       
Dec 2008 IFRS 3 (Revised): Impact on earnings - The crucial Q&A for decision-makers 
          
Dec 2008 HKFRS News: HKFRSs applicable for 2009 and roadmap IFRS - US GAAP (applicable to HKFRS and IFRS preparers)
       
Nov 2008 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 HKFRS News: HKFRS 8 Operating segments (applicable to HKFRS and IFRS preparers)
       
Oct 2008 HKFRS News: Q&As on HKAS 23R: Borrowing Costs (Part 2) (applicable to HKFRS and IFRS preparers)
       
Oct 2008 IAS 39 - Derecognition of financial assets in practice
       
Sep 2008 HKFRS News: Q&A guidance on HKAS 23R - Borrowing Costs (Part 1) (applicable to HKFRS and IFRS preparers)
       
Aug 2008 HKFRS News: Improvements to IFRS 2008 (applicable to HKFRS and IFRS preparers)
       
Jul 2008 HKFRS News: Amendments to IFRS 1 and IAS 27 (applicable to HKFRS and IFRS preparers)
       
Jun 2008 HKFRS News: Credit crunch and related market turbulence - practical implications for preparers of financial statements (applicable to HKFRS and IFRS preparers)
       
Jun 2008

IFRIC 13 - Accounting for customer loyalty programmes
     

May 2008 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 HKFRS News: Carve-out/combined financial statements (applicable to HKFRS and IFRS preparers)
       
Mar 2008 HKFRS News: Business Combinations Phase II - Frequently asked questions (applicable to HKFRS and IFRS preparers)
       
2008 China Accounting Standards (CAS) - Summary, Changes and Comparison 
       

Publications prior to Jan 2008 have been archived.
     
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