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  1. www.hkicpa.org.hk › volumeII › hkfrs7HKFRS 7 Financial Instruments: Disclosures - Hong Kong ...

    HKFRS 7), issued in December 2011, amended the required disclosures to include information that will enable users of an entity’s financial statements to evaluate the effect or potential effect of netting arrangements, including rights of set-off associated

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  2. www.hkicpa.org.hk › Members-Handbook › volumeIIAmendments to HKAS 7 and HKFRS 7 - Hong Kong Institute of ...

    amended IAS 7 to require an entity to provide additional disclosures about its supplier finance arrangements. The Agenda Decision Supply Chain Financing Arrangements — Reverse

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  4. preprod.hkicpa.org.hk › zh-CN › Standards-setting财务报告准则 - Hong Kong Institute of Certified Public ... 簡

    HKFRS set out recognition, measurement, presentation and disclosure requirements dealing with transactions and events that are important in general purpose financial statements. HKFRS are based on the Conceptual Framework for Financial Reporting 2018 , which addresses the concepts underlying the information presented in general purpose ...

  5. preprod.hkicpa.org.hk › zh-HK › Standards-setting財務報告準則 - Hong Kong Institute of Certified Public ...

    Amendments to HKAS 32 Financial Instruments: Presentation – Offsetting Financial Assets and Financial Liabilities and amendments to HKFRS 7 Financial Instruments: Disclosures – Disclosures-Offsetting Financial Assets and Financial Liabilities (January

  6. preprod.hkicpa.org.hk › zh-CN › Standards-setting财务报告准则 - Hong Kong Institute of Certified Public ... 簡

    HKFRS 10Consolidated Financial Statements, HKFRS 12Disclosure of Interests in Other Entities, and HKAS 27 (2011)Separate Financial Statements Amendments to HKFRS 10 Consolidated Financial Statements , HKFRS 12 Disclosure of Interests in Other Entities and HKAS 27 (2011) Separate Financial Statements - Investment Entities

  7. www.pbookshop.com › media › filetypeChapter 10 HKFRS 7 “Financial Instruments: ...

    The disclosures required by HKFRS 7 may be categorised into: (a) accounting disclosures (see 10-300); and (b) risk disclosures (see 10-340). “Interest Rate Benchmark Reform – Phase 2 (Amendments to HKFRS 7, HKFRS 9 and HKFRS 16)” address issues

  8. www.hkicpa.org.hk › Members-Handbook › volumeIIFinancial Instruments: Disclosures - Hong Kong Institute of ...

    IN5B Disclosures—Transfers of Financial Assets (Amendments to HKFRS 7), issued in October 2010, amended the required disclosures to help users of financial statements evaluate the risk exposures relating to transfers of financial assets and the effect of

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    hkfrs 7 disclosure checklisthkicpa
    hkfrs 9
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