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Jan 2017

In this IFRS/HKFRS news, we update you on the importance of pension disclosure, year end disclosure on IFRS 9 and what is a contract under IFRS 15. We share with you update from Cannon Street on insurance, disclosure initiative, conceptual framework and FICE. Leases lab introduces discount rate. Demystifying IFRS 9 series article explains significant increase in credit risk. IFRICS by numbers for this month talks about practical implications of IFRIC rejections related to IAS 27 'Consolidated and separate financial statements' 

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