update212
i Update No. 212 (Issued 9 January 2018) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i, iv and replace with the revised pages i, ...
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 ...
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 ...
update207
i Update No. 207 (Issued 6 November 2017) This Update relates to the publication of Accounting Bulletin 3 (Revised) Guidance on Disclosure of Directors' Remuneration. Document Reference and Title ...
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. ...
update202
i Update No. 202 (Issued 8 June 2017) This Update relates to the issuance of Hong Kong (IFRIC) Interpretation 22 Foreign Currency Transactions and Advance Consideration. Document Reference and Title I ...
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. ...
update1c
1 更新文件第1号(2009 年3 月) – 中国企业会计准则与香港会计准则持续等效文本U等效背境资料2005 年11 月8 日,中国会计准则委员会与国际会计准则理事会签署了联合声明, 确认除极少的差异外,中国企业会计准则与国际财务报告准则实现了实貭性趋同。根据财政部有关的规定,企业会计准则自2007 年1 月1 日起在内地上市公司范围内施行。香港会计师公会(以下简称公会)与中国会计准则委员会经过 ...
update199
i Update No. 199 (Issued 25 April 2017) This Update relates to Transfers of Investment Property (Amendments to HKAS 40 Investment Property). Document Reference and Title Instructions Explanations VOLU ...
update198
i Update No. 198 (Issued 24 March 2017) This Update relates to the publication of Annual Improvements to HKFRSs 2014-2016 Cycle. Document Reference and Title Instructions Explanations VOLUME II Conten ...
update197
i Update No. 197 (Issued 6 March 2017) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i and iv and replace with the revised pages i ...
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 ...
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 ...
update189
Update No. 189 (Issued October 2016) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and replace with revised page i. Revised contents page ...
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 ...
update186
i Update No. 186 (Issued 29 June 2016) This Update relates to the issuance of: Disclosure Initiative (Amendments to HKAS 7 Statement of Cash Flows); and Recognition of Deferred Tax Assets for Unreal ...
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 ...
update181
i Update No. 181 (Issued 29 February 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iv and replace with the revised pages ...
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 ...
update176
1 Update No. 176 (Issued 18 November 2015) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I PROFESSIONAL ACCOUNTANTS ORDINANCE, BY-LAWS, RULES, GUIDELINES 1.101A-Gu ...
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 ...
update173
i Update No. 173 (Issued 24 September 2015) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iv-v and replace with the revised pag ...
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 ...
update170
Update No. 170 (Issued 19 June 2015) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard existing pages i and iv & replace with revised pages i and iv. R ...
update169
i Update No. 169 (Issued 19 May 2015) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i & replace with revised page i. Revised contents p ...
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 ...
update167
i Update No. 167 (Issued 9 April 2015) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard existing page i & replace with revised page i. Revised content ...
update166
i Update No. 166 (Issued 27 February 2015) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i -iv and replace with the revised pages ...
update165
i Update No. 165 (Issued 28 January 2015) This Update relates to the publication of: Disclosure Initiative (Amendments to HKAS 1 Presentation of Financial Statements); and Investment Entities: Apply ...
update164
Update No. 164 (Issued 24 January 2015) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and replace with revised page i. Revised contents p ...
update163
i Update No. 163 (Issued 5 January 2015) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Insert the revised pages i and ii. Discard the ...
update161
i Update No. 161 (Issued 19 November 2014) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i, ii & iv. Di ...
update160
Update No. 160 (Issued 16 October 2014) This Update relates to the publication of: Annual Improvements to HKFRSs 2012-2014 Cycle Document Reference and Title Instructions Explanations VOLUME II Conte ...
update159
Update No. 159 (Issued 7 October 2014) This Update relates to the publication of: Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to HKFRS 10 Consoli ...
update158
i Update No. 158 (Issued 30 September 2014) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to iv, and replace with the new pages ...