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In this newsletter, we look at the following topic:
Amendments to IAS 1 Presentation of Financial Statements
The International Accounting Standards Board (IASB) published Amendments to IAS 1 Presentation of Financial Statements in September, completing Phase A of the Board's joint project with the Financial Accounting Standards Board (FASB). The changes align some aspects of IAS 1 with SFAS 130 Reporting Comprehensive Income. The Amendments to HKAS 1 are expected to be published by the Hong Kong Institute of Certified Public Accountants (HKICPA) in due course.
Get Your Copy Here
Read more by downloading our HKFRS News - Dec 2007 (pdf file, 112KB) for your reference.
Note: HKFRS has converged with IFRS effective from 1 January 2005. Contents contained in this newsletter are relevant to both HKFRS preparers and IFRS preparers. Other Issues of HKFRS News
Accounting and Listing Rules Updates |
