as at 1January 2008
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 1January 2008
2
世界上最高的楼HKFRS No.
Title
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
No,except para 47F specifies that paras 23and 27to 30of HKFRS 1(IFRS 1)are effective for AP beginning on or after 1January 2005(1January 2004).Minor textual differences –no practical effect.HKFRS 2Share-bad Payment IFRS 2No No
No
HKFRS 3
Business Combinations
IFRS 3
No
Except for limited
retrospective application as per para 85,HKFRS 3(IFRS 3)is effective for business
combinations for which the
agreement date is on or after 1January 2005(31March 2004).
No
as at 1January 2008
3
HKFRS No.
Title
近现代诗IFRS No.
Differences in Transitional Provisions
Differences in Effective Dates
Other Textual Differences HKFRS 4Insurance Contracts IFRS 4
No No No HKFRS 5Non-current Asts Held for Sale and Discontinued Operations IFRS 5No No No HKFRS 6Exploration for and Evaluation of Mineral Resources IFRS 6No No No HKFRS 7Financial Instruments:Disclosures IFRS 7No No No HKFRS 8
Operating Segments
IFRS 8
No
No
最牛班规
No
as at 1January 2008
4
HKAS No.
Title
IAS No.
Differences in Transitional Provisions
Differences in Effective Dates
Other Textual Differences HKAS 1Prentation of Financial Statements IAS 1
白掌怎么养
No
No*
Minor textual differences –explanation of legal
requirements which do not give ri to differences.HKAS 1Revid
Prentation of Financial Statements IAS 1Revid No No
Minor textual differences –explanation of legal
requirements which do not give ri to differences.HKAS 2Inventories
IAS 2No No*
No
HKAS 7
Cash Flow Statements
剁椒芋头IAS 7
No
HKAS 7(IFRS 7)is effective for AP beginning on or after 1
January 2005(1January 1994).No HKAS 8
Accounting Policies,Changes in Accounting Estimates and Errors
家常炒菜做法IAS 8No
No*
Minor textual differences –no practical effect.
as at 1January 2008
5
HKAS No.
Title
IAS No.
Differences in Transitional Provisions
美缝的好处与弊端Differences in Effective Dates
Other Textual Differences HKAS 10Events after the Balance Sheet Date IAS 10
No
No*
Minor textual differences –explanation of legal
requirements which do not give ri to differences.
HKAS 11Construction Contracts IAS 11No阿伊努
HKAS 11*(IAS 11)is effective for AP beginning on or after 1January 2005(1January 1995).
No
