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Hong Kong Financial Reporting Standard 7 Financial Instruments: Disclosures (HKFRS 7) is set out in paragraphs 1-45 and Appendices A-DC. All the paragraphs have equal
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HKFRS 7 Financial Instruments: Disclosures. In June 2008 the HKICPA amended HKAS 32 by requiring some puttable financial instruments and some financial instruments that impose on the entity an obligation to deliver to
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What are the changes to hkfrs 7?
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Who does hkfrs apply to?
What is the difference between HKAS 32 and hkfrs 7?
What is HKAS 39 hkfrs 9?
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
SSAP 1 Presentation of financial statements. SSAP 2 Net profit or loss for the period, fundamental errors and changes in accounting policies. SSAP 5 Earnings per share. SSAP 9 Events after the balance sheet date. SSAP 10 Accounting for investments in associates.
Scope – Excluded from HKAS 32 and 39. Tony buys a 6-month future contract in oil with a bank over the counter and Tony uses it to hedge with the oil that it would buy in 6 months for his factory. Tony also signs a contract to buy oil from a US oil company and the oil company promises to deliver the oil in 3 months.
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applying the offsetting criteria in the standard, while amendments to HKFRS 7 provide common disclosure requirements to help investors compare financial statements prepared in accordance with HKFRSs/IFRSs with those prepared in
The objective of HKFRS 7 “Financial Instruments: Disclosures” is to require entities to provide disclosures in their financial statements that enable users to evaluate (para 1): the significance of financial instruments for the entity’s financial position and performance; and.
