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New or Revised HKFRS
Effective for Periods Ending on or after 30 June 2009
·
HK(IFRIC)-Int 9 &
HKAS 39 (Amendments): Embedded Derivatives
Effective for Transactions on or after 1 July 2009
·
HK(IFRIC)-Int 18: Transfers
of Assets from Customers
Effective
for Periods Beginning on or after 1 July 2009
·
HKAS 39 (Amendment): Eligible Hedged Items
·
HKFRS 1 (Revised): First-time Adoption of HKFRS
·
HKFRS 3 (Revised) & HKAS 27 (Revised): Business Combinations
and Consolidation and Separate Financial Statements
·
HK(IFRIC)-Int 17:
Distributions of Non-cash Assets to Owners
·
2008 Annual Improvement to
HKFRS 5
·
2009 Annual Improvements to
HKFRS 2, HKAS 38 and HK(IFRIC)-Int 9 & 16
Effective for Periods Beginning on or after 1 January
2010
·
2009 Annual Improvements to
various HKFRS
·
HKFRS 1 (Amendments):
Additional Exemptions for First-time Adopters
·
HKFRS 2 (Amendments) &
HK(IFRIC)-Int 8 & 11: Group Cash-settled Share-based Payment
Transactions
·
HK Int 4 (Revised): Hong Kong
Land Leases
Effective immediate on 25 October 2010
·
Conceptual Framework for
Financial Reporting 2010
Effective immediate on 29 November 2010
·
HK Int 5: Term Loan that
Contains a Repayment on Demand Clause
Effective immediate on 21 December 2010
·
PN 820: The Audit of Licensed
Corporations and Associated Entities of Intermediaries
Effective for Periods Beginning on or after 1 February
2010
·
HKAS 32 (Amendment):
Classification of Rights Issues
Effective for Periods Beginning on or after 1 July 2010
·
HK(IFRIC)-Int 19:
Extinguishing Financial Liabilities with Equity Instruments
·
2010 Annual Improvements to
HKAS 21, 28, 31, 32 & 39 and HKFRS 3 & 7
Effective for Periods Beginning on or after 1 January
2011
·
HK(IFRIC)-Int 14 (Revised):
HKAS 19–The Limit on a Defined Benefit Asset, Minimum
Funding Requirements and their Interaction
·
HKAS 24 (Revised): Related
Party Disclosures
·
2010 Annual Improvments to
HKAS 1 & 34 and HKFRS 1 & 7
·
HK (IFRIC)–Int 13 (Revised):
Customer Loyalty Programmes
Effective
for Periods Beginning on or after 1 July 2011
·
HKFRS 7 (Amendments):
Financial Instruments Disclosures
·
HKFRS 1 (Amendments):
First-time Adoption of HKFRS
Effective
for Periods Beginning on or after 1 January 2012
·
HKAS 12 (Revised): Income
Taxes & HK(SIC)-Int 21
Effective
for Periods Beginning on or after 1 January 2013
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HKFRS 9: Financial
Instruments
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