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  1. Amendments to HKFRS 7 Financial Instruments: Disclosures Paragraph 44JJ is added. In Appendix B, paragraph B11F is amended. In Guidance on implementing IFRS 7, paragraph IG18A is added. Some text from paragraph IG18 is moved to form part of the

  2. Updates. Volume III. Section 2: Amendments to HKFRS 9 and HKFRS 7 Amendments to the Classification and Measurement of Financial Instruments. This content is not available in your region.

  3. IN5B DisclosuresTransfers 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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  4. Hong Kong Financial Reporting Standards Update. Section I. Amended Standards and Interpretations issued that are applicable to accounting periods beginning on or after 1 January 2024. Section II. New and amended Standards and Interpretations issued that are not yet effective, but may be adopted early. Published on 13 August 2024.

  5. 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. Amendments to HKFRS 7 Financial Instruments: Disclosures – Improving Disclosures about Financial Instruments (May 2009) Amendments to HKFRS 7 Financial Instruments: Disclosures – Disclosures – Transfers of Financial Assets (November 2010)

  7. Summary of Amendments. An entity shall disclose the following changes in liabilities arising from financing activities: changes from financing cash flows; changes arising from obtaining or losing control of subsidiaries or other businesses; the effect of changes in foreign exchange rates; changes in fair values; and. other changes.

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