BDO Hong Kong

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

2023/02

31 December 2022 year-end HKFRS/IFRS update

2023/01

Amendments to HKAS/IAS 1 – Non-current liabilities with covenants (Revised in October 2023)

2022/03

Amendments to HKFRS/IFRS 16 – Lease liability in a sale and leaseback

2022/02

30 June 2022 period-end HKFRS/IFRS Update

2022/01

31 December 2021 year-end HKFRS/IFRS Update

2021/07

30 June 2021 period-end HKFRS/IFRS Update

2021/06

Amendments to HKAS/IAS 12 - Deferred tax related to assets and liabilities arising from a single transaction

2021/05

Amendments to HKAS/IAS 1, HKAS/IAS 8 and Practice Statement 2 - Disclosure of accounting policies and definition of accounting estimates

2021/04

2021/03

Classification of liabilities as current or non-current: FAQs

2021/02

Going concern - IFRS Foundation publishes education material

2021/01

31 December 2020 year-end HKFRS / IFRS update

2020/11

IASB issues amendments to IFRS 17, Insurance Contracts

2020/10

IASB issues Amendments to IAS 1 – Classification of Liabilities as Current or Non-Current

(Withdrawn - please see HKFRS/IFRS Update 2023/01)

2020/09

Implications of COVID-19 for lessors (HKFRS/IFRS 16 Leases)

2020/08

Accounting for rent concessions: lessee FAQs (Revised in November 2020)

2020/07

Impairment implications of COVID-19 (HKFRS/IFRS 9 financial instruments)

2020/06

The IASB issued amendments to IFRS 16: COVID-19 related rent concessions

2020/05

Impairment implications of COVID-19 (HKAS/IAS 36 Impairment of Assets)

2020/04

Proposed practical expedient for lessees to account for COVID-19-related rent concession

2020/03

Potential effects of the Coronavirus Outbreak on 2020 reporting periods and onward

2020/02

Potential effects of the Coronavirus Outbreak on 31 December 2019 year end financial reporting

2020/01

IFRIC issues final agenda decision for an assessment of the lease term (IFRS 16)

2019/03

Effects of HKFRS/IFRS 9, 15 and 16 on Business Combination Accounting

2019/02

Amendments to HKAS/IAS and HKAS/IAS 8 - Definition of Material

2019/01

Amendments to HKFRS/IFRS 3-Definition of a Business

2018/05

IFRS Interpretations Committee - Agenda Decisions (September 2018)

2018/04

IFRS Interpretations Committee - Agenda Decisions (June 2018)

2018/03

IFRS Interpretations Committee - Agenda Decisions (January and March 2018)

2018/02

Annual Improvements to HKFRS/IFRS Standards 2015-2017 Cycle

2018/01

IFRS Interpretations Committee - Agenda Decisions (November 2017)

2017/10

HKFRSs/IFRSs, HK(IFRICs)/IFRICs and amendments that are mandatory for the first time for 31 December 2017 year ends

2017/09

IFRS Interpretations Committee - Agenda Decisions (September 2017)

2017/08

IFRS Interpretations Committee - Agenda Decisions (June 2017)

2017/07

HK(IFRIC) Interpretation/IFRIC Interpretation 23 Uncetainty Over Income Tax Treatments

2017/06

HK (IFRIC) Interpretation/IFRIC Interpretation 22 Foreign Currency Transactions And Advance Consideration

2017/05

Annual improvements to HKFRS/IFRS Standards 2014-2016 cycle and amendment to HKAS/IAS 40 investment property

2017/04

IFRS interpretations committee - Agenda Rejections (March 2017)

2017/03

Applying HKFRS/IFRS 9 financial instruments with HKFRS/IFRS 4 insurance contracts (Amendments to HKFRS/IFRS 4)

2017/02

IFRS interpretations committee - agenda rejections (November 2016)

2017/01

HKFRSs/IFRSs, HK(IFRICs)/IFRICs and amendments that are mandatory for the first time for 31 December 2016 year ends

2016/09

IFRS Interpretations Committee - Agenda Rejections (September 2016)

2016/08

IFRS Interpretations Committee - Agenda Rejections (July 2016)

2016/07

IFRS Interpretations Committee - Agenda Rejections (May 2016)

2016/06

Clarifications to HKFRS/IFRS 15 revenue from contracts with customers

2016/05

HKFRS/IFRS 16 leases

2016/04

IFRS interpretations committee - agenda rejections (March 2016)

2016/03

IFRS interpretations committee - agenda rejections (January 2016)

2016/02

IFRS interpretations committee - agenda rejections (November 2015)

2016/01

HKFRs/IFRSs, HK(IFRIC) INTs/IFRICs and amendments available for early adoption for 31 December 2015 year ends

2015/11

HKFRSs/IFRSs, HK(IFRICs)/IFRICs and amendments that are mandatory for the first time for 31 December 2015 year ends

2015/10

IFRS interpretations committee - agenda rejections (September 2015)

2015/09

IFRS interpretations committee – agenda rejections (July 2015)

2015/08

IFRS interpretations committee – agenda rejections (May 2015)

2015/07

IFRS interpretations committee – agenda rejections (March 2015)

2015/06

IFRS interpretations committee – agenda rejections (January 2015)

2015/05

Disclosure initiative (amendments to HKAS/IAS 1)

2015/04

Investment entities: Applying the consolidation exception (amendments to HKFRS/IFRS 10, HKFRS/IFRS 12 and HKAS/IAS 28)

2015/03

IFRS interpretations committee – agenda rejections (November 2014)

2015/02

HKFRSs/IFRSs, HK(IFRIC) Ints/IFRICS and amendments available for early adoption for 31 december 2014 year ends

2015/01

HKFRSs/IFRSs, HK(IFRIC) Ints/IFRICs and amendments that are mandatory for the first time for 31 December 2014 year ends

2014/18

HKFRS/IFRS 15 Revenue from contracts with customers - practical issues

2014/17

IFRS interpretations committee – agenda rejections (September 2014)

2014/16

Annual improvements to HKFRSs/IFRSs 2012-2014 cycle

2014/15

Sale or contribution of assets between an investor and its associate or joint venture (amendments to HKFRS/IFRS 10 and HKAS/IAS 28)

2014/14

Equity method in separate financial statements (amendments to HKAS/IAS 27)

2014/13

HKFRS/IFRS 9 Financial instruments (2014)

2014/12

Agriculture: bearer plants (amendments to HKAS/IAS 16 and HKAS/IAS 41)

2014/11

IFRS Interpretations committee - agenda rejections

2014/10

Accounting for acquisitions of interests in joint operations (amendments to HKFRS/IFRS 11)

2014/09

Revenue from contracts with customers

2014/08

Clarification of acceptable methods of depreciation and amortisation (amendments to HKAS/IAS 16 and HKAS/IAS 38)

2014/07

Regulatory deferral accounts

2014/06

HKFRSs/IFRSs (including HK(IFRIC) Interpretations/IFRICs) and amendments available for early adoption for 31 December 2013 year ends

2014/05

Annual improvements to HKFRSs/IFRSs (2011-2013 cycle)

2014/04

Annual improvements to HKFRSs/IFRSs (2010-2012 cycle)

2014/03

Defined benefit plans: employee contributions (amendments to HKAS/IAS 19)

2014/02

HKFRS/IFRS 9 Financial instruments (hedge accounting and amendments to HKFRS/IFRS 9, HKFRS/IFRS 7 and HKAS/IAS 39)

2014/01

HKFRSs/IFRSs (including HK(IFRIC) Interpretations/IFRICs) and amendments that are mandatory for the first time for 31 December 2013 year ends

2013/14

Agriculture: bearer plants

2013/13

Levies

2013/12

Novation of derivatives and continuation of hedge accounting

2013/11

Recoverable amount disclosures for non-financial assets

2013/10

Regulatory deferral accounts

2013/09

Leases

2013/08

Defined benefit plans: employee contributions

2013/07

Financial instruments: Expected credit losses

2013/06

Recoverable amount disclosures for non-financial assets

2013/05

Acquisition of an interest in a joint operation: proposed amendment to IFRS 11

2013/04

Sale or contribution of assets between an investor and its associate or joint venture

2013/03

Clarification of acceptable methods of depreciation and amortisation

2013/02

Classification and measurement: Limited amendments to IFRS 9

2013/01

HKFRSs, HK(IFRIC) interpretations and amendments available for early adoption for 31 December 2012 year ends

2012/12

Investment entities – Amendments to HKFRS 10, HKFRS 12 and HKAS 27

2012/11

Equity method: share of other net asset changes

2012/10

Proposed improvements to IFRSs 2011 - 2013 cycle

2012/09

HKFRSs that are mandatory for the first time for 31 December 2012 year ends

2012/08

Update of IASB work plan as at 19 October 2012

2012/07

Transitional guidance for new consolidation standards

2012/06

Annual improvements to HKFRS 2009 - 2011 cycle

2012/05

Government loans – Amendments to HKFRS 1

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

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

New and amended IFRSs: Accounting for subsidiaries, joint arrangements and associates, and disclosures of interests in other entities

2011/02

New and revised HKFRSs 2010 year ends reporting

2011/01

Latest developments on the IAS 39 (HKAS 39) Financial instruments replacement project – Hedging, impairment and offsetting