Publications / HKFRS
APERCU HKFRS Specialist Advisory Risk Advisory Tax International

HKFRS

HKFRS / IFRS Updates
This publication focuses on the latest developments in the area of Hong Kong / international financial reporting.

Issue
2012/04 Offsetting financial assets and financial liabilities
2012/03 Mandatory effective date for HKFRS 9 and transition disclosures
2012/02 IFRS 10 Consolidated financial statements – Transition guidance
2012/01 HKFRS/IFRS available for early adoption for 31 December 2011 year ends
2011/07 New and revised HKFRSs for 31 December 2011 year ends reporting
More
2011/06 HK(IFRIC) Interpretation 20 Stripping Costs in the Production Phase of a Surface Mine
2011/05 Amendments to HKAS 1: Presentation of financial statements
2011/04 Update on IAS 39 Replacement Project Phase 2 - Financial Instruments: Impairment
2011/03 Accounting for subsidiaries, joint arrangements and associates, and disclosures of interests in other entities
2011/02 New and Revised HKFRSs 2010
2011/01 Latest Developments on the IAS 39 Financial Instruments Replacement Project
2010/23 HKFRS 9: Additions regarding financial liabilities
2010/22 Changes to Deferred Tax Accounting for Investment Property
2010/21 New HKFRSs Interpretation 5 - Clarifying Loans Classification
2010/20 Amendments to HKFRS 7 Financial Instruments: Disclosures
2010/19 Conceptual Framework for Financial Reporting 2010
2010/18 New Financial Reporting Framework for SMEs - HKFRS for Private Entities: Less is More
2010/17 Significant Proposed Changes to Lease Accounting
2010/16 Deferred Tax Accounting Amendment
2010/15 Clarifying Loans Classification
2010/14 Stripping Costs in the Production Phase of a Surface Mine
2010/13 Good HKFRSs and Corporate Reporting
2010/12 Revenue from Contracts with Customers
2010/11 Conceptual Framework for Financial Reporting, The Reporting Entity
2010/10 Measurement of Liabilities in IAS 37, Limited re-exposure of proposed amendments to IAS 37
2010/09 Measurement Uncertainty Analysis Disclosure of Fair Value Measurements, Limited re-exposure of proposed disclosures
2010/08 Presentation of Items of Other Comprehensive Income, Proposed amendments to IAS 1
2010/07 Financial Instruments Accounting - IAS 39 Replacement Project
2010/06 HKFRS for Private Entities (HKFRS for PEs) – A New Financial Reporting Option
2010/05 Improvements to HKFRSs 2010
2010/04 Limited Exemption from Comparative HKFRS 7 - Disclosures for First-Time Adopters (Amendment to HKFRS 1)
2010/03 HK(IFRIC)-INT 19 'Extinguishing Financial Liabilities with Equity Instruments'
2010/02 Prepayments of a Minimum Funding Requirement: Amendments to HK(IFRIC)-INT 14
2010/01 HKFRS 8 'Operating Segments' Implementation Experience

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