Accounting & listing rules updates 

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May 2013       Practical guide to IFRS - New guidance on accounting for joint arrangements – a significant issue for the oil & gas sector

Apr 2013       IFRS / HKFRS News - Interpretation Committee's (IC) debates on the meaning of 'high quality' and 'a deep market', Cannon Street Press and new series of questions and answers

Apr 2013       Practical guide to IFRS - A practical guide to new IFRSs for 2013

Mar 2013       IFRS / HKFRS News - ED on impairment of financial instruments, IASB's educational material on unquoted equity instruments, IFRS 10 and 11, and Cannon Street Press

Feb 2013       IFRS / HKFRS News - FASB issues ED on classification and measurement of financial instruments, IAS 19 'Employee Benefits' and Cannon Street Press

Feb 2013       Practical guide to IFRS - Joint arrangements: a significant issue for the telecommunications industry

Jan 2013       IFRS / HKFRS News - Making headway on financial instruments; boards make progress on revenue

Jan 2013       Practical guide to IFRS - Classification of joint arrangements

Jan 2013       Practical guide to IFRS - IFRS 10 for the insurance industry

Jan 2013       Practical guide to IFRS - Joint arrangements: a new approach to an age-old business issue

Jan 2013       IFRS Manual of Accounting - Financial Instruments, Volume 2

Nov / Dec 2012       IFRS / HKFRS News - Consolidate investment entities; response to SEC 'work plan'

Nov 2012       Illustrative IFRS/HKFRS consolidated financial statements

Oct 2012       IFRS / HKFRS News - Revenue redeliberations; A quiz about deferred tax under IFRS

Oct 2012       Practical guide to IFRS - IFRS 10 for asset managers

Sep 2012       IFRS / HKFRS News - Latest development of hedging proposals and guidance on determining the classification of joint arrangement

Aug 2012       IFRS / HKFRS News - FASB and IASB re-deliberations to make proposed revenue standard 'less onerous'; SEC releases final report on IFRS 'Work Plan'; and breaking news - will the impairment model be converged?

Jul 2012       IFRS / HKFRS News - IASB/FASB's recent tentative decision on leasing; latest progress on debt investment approach; amendment to transition guidance for IFRS 10, 11 and 12

Jul 2012       Practical guide to IFRS - The art and science of contingent consideration in a business combination

Jun 2012       A practical guide to new IFRSs for 2012

Jun 2012       IFRS / HKFRS News - IASB publishes 'annual improvements' to six standards for 2013 year ends; IASB publishes exposure draft on improvements project 2010-12 cycle; proposed IFRIC means levies to be recognised at certain point in time; and proposed IFRIC to change measurement of NCI puts

Jun 2012       Illustrative condensed consolidated interim financial information for existing IFRS / HKFRS preparers

May 2012       IFRS / HKFRS News - Exposure draft on improvements project 2010-12 cycle and share-based payments

Apr 2012       IFRS / HKFRS News - PwC’s comment letter on exposure draft on ‘Revenue from Contracts with Customers’; and IASB has delayed projected timetable of some projects

Mar 2012       China's evolving financial reporting and internal controls

Mar 2012       IFRS / HKFRS News - IASB/FASB leasing redeliberations - February 2012; Bad debt provisions - new proposal is on its way; and IFRS quiz: debt or equity

Feb 2012       Changes to accounting for loan losses: Practical considerations for banks

Feb 2012       IFRS / HKFRS News - Year-end accounting reminders - IFRS; and recent IFRS publications you can’t miss

Feb 2012       Practical guide to IFRS - Consolidated financial statements - redefining control

Jan 2012       IFRS / HKFRS News - IASB delays IFRS 9 effective date; IASB clarifies offsetting requirements and requires new converged disclosures; IASB proposes amendments to transition guidance in IFRS 10; and IASB/FASB leasing redeliberations

Jan 2012       Practical guide to IFRS - Fair value measurement - unifying the concept of 'fair value'

Publications prior to 2011 have been archived.