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HKFRS News

Feb 2010

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IASB proposes significantly different measurement model for non-financial liabilities

The IASB has exposed revised proposals to amend the measurement of non-financial liabilities (formerly provisions) under IAS 37, 'Provisions, contingent liabilities and contingent assets'. The revised proposals would change the way most provisions are measured today and will be relevant to almost every entity.

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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

Contacts


Gladys YK Lau: Hong Kong; Tel: +[852] 2289 2976 Email

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