update215
i Update No. 215 (Issued 23 February 2018) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i & replace with revised page i. Revised conte ...
update211
i Update No. 211 (Issued 4 January 2018) This Update relates to the issuance of HKFRS 17 Insurance Contracts. Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Dis ...
update210
i Update No. 210 (Issued 18 December 2017) This Update relates to Amendments to HKFRS 9 Financial Instruments. Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Di ...
update209
i Update No. 209 (Issued 27 November 2017) This Update relates to Amendments to HKFRS 9 Prepayment Features with Negative Compensation. Document Reference and Title Instructions Explanations VOLUME II ...
update208
i Update No. 208 (Issued 14 November 2017) Amendments to HKFRS 12 Disclosure of Interests in Other Entities were previously set out in Annual Improvements to HKFRSs 2014-2016 Cycle are now incorporate ...
update205
i Update No.205 (Issued 30 August 2017) The following Amendments are effective for annual reporting periods beginning on or after 1 January 2017: Disclosure Initiative (Amendments to HKAS 7) Recogni ...
update204
i Update No. 204 (Issued 28 July 2017) This Update relates to the issuance of Hong Kong (IFRIC) Interpretation 23 Uncertainty over Income Tax Treatments. Document Reference and Title Instructions Expl ...
update203
i Update No. 203 (Issued 29 June 2017) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i -v and replace with the revised pages i -v. ...
update200
i Update No. 200 (Issued 11 May 2017) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume II Discard existing page i & iv & replace with revised page i & iv. ...
update196
i Update No. 196 (Issued 24 January 2017) The following Amendments to Standards are effective for annual reporting periods beginning on or after 1 January 2016: Clarification of Acceptable Methods of ...
update195
i Update No. 195 (Issued 17 January 2017) This Update relates to the issuance of Applying HKFRS 9 Financial Instruments with HKFRS 4 Insurance Contracts (Amendments to HKFRS 4). Document Reference and ...
update194
i Update No. 194 (Issued 10 January 2017) The following Standard and Amendments to Standards are effective for annual reporting periods beginning on or after 1 January 2016: HKFRS 14 Regulatory Defer ...
update193
i Update No. 193 (Issued 29 December 2016) VOLUME II The following amendments were previously set out in the Appendix to the Standards as they were not yet effective. These amendments are applicable f ...
update192
i Update No. 192 (Issued 16 December 2016) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i & replace with revised page i. Revised conte ...
update191
i Update No. 191 (Issued 24 November 2016) Amendments to the following Standards, Basis for Conclusions and Implementation Guidance relate mainly to the IASB's annual improvements project. Amendme ...
update188
i Update No. 188 (Issued 19 August 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iii -v and replace with the revised page ...
update187
i Update No. 187 (Issued 16 August 2016) This Update relates to the issuance of Classification and Measurement of Share-based Payment Transactions (Amendments to HKFRS 2 Share-based Payment) Document ...
update185
i Update No. 185 (Issued 21 June 2016) This Update relates to the publication of Clarifications to HKFRS 15 Revenue from Contracts with Customers. Document Reference and Title Instructions Explanation ...
update184
i Update No. 184 (Issued 24 May 2016) This Update relates to the issuance of HKFRS 16 Leases. Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard existing pa ...
update183
i Update No. 183 (Issued 8 April 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, v and replace with the revised pages i, v. ...
update182
i Update No. 182 (Issued 11 March 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, v and replace with the revised pages i, v ...
update180
i Update No. 180 (Issued 29 January 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i-v and replace with the revised pages i-v ...
update179
i Update No. 179 (Issued 6 January 2016) This Update relates to the publication of Effective Date of Amendments to HKFRS 10 and HKAS 28 Document Reference and Title Instructions Explanations VOLUME II ...
update177
Update No. 177 (Issued 16 December 2015) This Update relates to the publication of: Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard (Revised December 2015 ...
update175
Update No. 175 (Issued 29 September 2015) This Update relates to the publication of: Hong Kong Financial Reporting Standard for Private Entities Document Reference and Title Instructions Explanations ...
update174
i Update No. 174 (Issued 29 September 2015) This Update relates to the publication of: Effective Date of HKFRS 15 Revenue from Contracts with Customers Document Reference and Title Instructions Expla ...
update172
i Update No. 172 (Issued 31 August 2015) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to v and replace with the revised pages i ...
update168
i Update No. 168 (Issued 29 April 2015) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to v and replace with the revised pages i ...