Financial services

FS IFRS Corner 

Dec 2016           Illustrative HKFRS consolidated financial statements (For the year ended 31 Dec 2016)

Jun 2016       Illustrative condensed consolidated interim financial information for existing IFRS / HKFRS preparers (For the six months ended 30 Jun 2016)

May 2016       In depth - New IFRSs for 2016

Dec 2015           Illustrative IFRS/HKFRS consolidated financial statements (for the year ended 31 Dec 2015)

Jul 2015       Illustrative condensed consolidated interim financial information for existing IFRS / HKFRS preparers (For the six months ended 30 June 2015)

May 2015       In depth - New IFRSs for 2015

Dec 2014           Illustrative IFRS/HKFRS consolidated financial statements (for the year ended 31 Dec 2014)

Oct 2014       Practical guide to IFRS - IFRIC 20 "Stripping costs in the production phase of a surface mine"

Aug 2014 In depth: IFRS 9 Financial instruments - Classification and measurement - Analyses the impact of the new standard 
            
Aug 2014 IFRS in brief - IASB issues IFRS 9, 'Financial instruments' 
            
May 2014       A practical guide to IFRSs 10 and 12 - Questions and answers (updated)

Jan 2014       Practical guide to IFRSs - Understanding the disclosure requirements in IFRS 12

Jan 2014       Practical guide to IFRSs - Combined and carve out financial statements

Dec 2013           Illustrative IFRS/HKFRS consolidated financial statements

Oct 2013       Practical guide to IFRSs - Revised exposure draft will significantly change accounting for insurance contracts

Aug 2013 Illustrative condensed consolidated interim financial information for existing IFRS / HKFRS preparers (For the six months ended 30 June 2013) 
            
Jun 2013       Practical guide to IFRS - Investment entities: Exception to consolidation

Jun 2013       Practical guide to IFRS - Exposure draft on impairment of financial assets
           
Feb 2013       Practical guide to IFRS - Joint arrangements: a significant issue for the telecommunications industry
           
Jan 2013       Practical guide to IFRS - Classification of joint arrangements
           
Jan 2013       Practical guide to IFRS - Joint arrangements: a new approach to an age-old business issue 
          
 
Publications prior to Jan 2013 have been archived.
Of further interest