as at 1 January 2009
1
Title
IASB
equivalent
Differences in Transitional Provisions
Differences in Effective Dates
Other Textual Differences FRAMEWORK Framework for the Preparation and
Prentation of Financial Statements
IASB
Framework
N/A
N/A
Minor textual differences – no practical effect.
as at 1 January 2009丹霞山
2
HKFRS No.
Title吸尘器好用吗
IFRS No.
Differences in Transitional Provisions
Differences in Effective Dates
Other Textual Differences HKFRS 1
First-time Adoption of Hong Kong Financial Reporting Standards
IFRS 1
No嘴肿了怎么办
No, except para 47EA specifies that paras 23
and 27 to 30 of HKFRS 1 (IFRS 1) are effective for AP beginning on or after 1 January 2005 (1 January 2004).
Minor textual differences – no practical effect.
HKFRS 1 Revid First-time Adoption of Hong Kong Financial Reporting Standards
IFRS 1 Revid No
No, except para 39A specifies that paras B2 to B6 and D18 of HKFRS 1 (IFRS 1) are effective for AP beginning on or after 1 January 2005 (1 January 2004). Minor textual differences – no practical effect. HKFRS 2 Share-bad Payment IFRS 2
No No No HKFRS 3
Business Combinations IFRS 3 No
Except for limited
retrospective application as per para 85, HKFRS 3 (IFRS
No
as at 1 January 2009
3
HKFRS No. Title IFRS No.
Differences in Transitional Provisions Differences in Effective Dates
Other Textual Differences 3) is effective for business
combinations for which the麻辣猪脑
agreement date is on or after 1 January 2005 (31 March 2004).
HKFRS 3 Revid Business Combinations IFRS 3 Revid No No No
炒豆渣HKFRS 4 Insurance Contracts IFRS 4 No No No
HKFRS 5 Non-current Asts Held for Sale and Discontinued Operations
IFRS 5
No No No HKFRS 6 Exploration for and Evaluation of Mineral Resources
IFRS 6 No No No
HKFRS 7 Financial Instruments: Disclosures IFRS 7 No No No
HKFRS 8 Operating Segments IFRS 8 No No No
Improvements to HKFRSs Improvements to HKFRSs Improvements to IFRSs课文生字
No No No
as at 1 January 2009
4
HKAS No. Title IAS No.
Differences in Transitional Provisions
Differences in Effective Dates
Other Textual Differences HKAS 1 Prentation of Financial Statements IAS 1
No
No*
Minor textual differences – explanation of legal
requirements which do not give ri to differences.
HKAS 1 Revid
Prentation of Financial Statements IAS 1 Revid No No Minor textual differences –
explanation of legal
requirements which do not give ri to differences.
HKAS 2 Inventories IAS 2 No No* No HKAS 7
Cash Flow Statements
IAS 7
No
HKAS 7 (IAS 7) is effective for AP beginning on or after 1
January 2005 (1 January 1994). No
HKAS 8
Accounting Policies, Changes in Accounting Estimates and Errors
IAS 8 No
喜来稀肉
No* Minor textual differences – no
挣脱怎么读practical effect.
as at 1 January 2009
5
HKAS No.
Title
IAS No.
Differences in Transitional Provisions
Differences in Effective Dates
Other Textual Differences HKAS 10 Events after the Balance Sheet Date IAS 10
No
No*
Minor textual differences – explanation of legal
requirements which do not give ri to differences.
HKAS 11 Construction Contracts IAS 11 No
HKAS 11* (IAS 11) is effective for AP beginning on or after 1 January 2005 (1 January 1995). No
