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1. www.hkicpa.org.hk › en › Standards-settingList of new and amended standards - Hong Kong Institute of ...

   www.hkicpa.org.hk › en › Standards-setting

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   2017年1月1日 · List of Amended Standards issued that are applicable to accounting periods beginning on or after 1 January 2021. List of new and amended Standards, Interpretations and Framework issued that are applicable to December 2020 year-end.

   • Code of Ethics

     HKFRS/IFRS 17 Insurance Contracts Business combinations ...

   • Financial Reporting

     Amendments to HKFRS 10 Consolidated Financial ...

   • Auditing and Assurance

     Members' Handbook Update 285 supersedes the ...

2. www.hkicpa.org.hk › Members-Handbook › volumeIIConsolidated Financial Statements - Hong Kong Institute of ...

   www.hkicpa.org.hk › Members-Handbook › volumeII

   The HKFRS also sets out the accounting requirements for the preparation of consolidated financial statements. IN7A Investment Entities (Amendments to HKFRS 10, HKFRS 12 and HKAS 27), issued in December 2012, introduced an exception to the

3. www.hkicpa.org.hk › - › mediaHong Kong Financial Reporting Standards ( HKFRS )

   www.hkicpa.org.hk › - › media

   Hong Kong Financial Reporting Standards Update. Section I. New and amended Standards, Interpretations and Framework issued that are applicable to December 2020 year-end. Section II. New and amended Standards, Interpretations and Accounting Guidelines issued that are effective subsequent to December 2020 year-end, but may be adopted early.

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

   preprod.hkicpa.org.hk › zh-HK › Standards-setting

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   HKFRS 10 Consolidated Financial Statements, HKFRS 12 Disclosure 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

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

   preprod.hkicpa.org.hk › zh-CN › Standards-setting

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   财务报告准则. The following list links to certain reference materials on accounting related subjects (available in Adobe Acrobat format). Subject. Study report on the Impact of HKFRS Convergence Project. May 2008. HKFRS Convergence. ED/Convergence. Comment Letters on ED/Convergence. Convergence Project Explanatory Memorandum.

6. www.zhcpa.hk › pdf › HKFRS_2015Feb1Amendments to HKFRS 10, HKFRS 12 and HKAS 28 - Applying the ...

   www.zhcpa.hk › pdf › HKFRS_2015Feb1

   Introduction. The Amendments clarify the application of the consolidation exception for investment entities and its subsidiaries. The Amendments also clarify the application of the exemption from applying the equity method for entities that are subsidiaries and hold interests in associates and joint ventures.

7. www.zhcpa.hk › pdf › HKFRS_2014Oct1Amendments to HKFRS 10 and HKAS 28 Sale or Contribution of ...

   www.zhcpa.hk › pdf › HKFRS_2014Oct1

   The Amendments are made to resolve the inconsistency between HKFRS 10 “Consolidated Financial Statements” and HKAS 28 “Investments in Associates and Joint Ventures” dealing with the loss of control of a subsidiary and the restrictions on recognising gains or losses arising from contributions of non-