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
2
HKFRS No.
Title
IFRS No.
preciousprotectionDifferences in Transitional Provisions
Differences in Effective Dates
英译汉词典下载Other Textual Differences HKFRS 1
First-time Adoption of Hong Kong Financial Reporting Standards
IFRS 1
No
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
swiftyretrospective application as per para 85, HKFRS 3 (IFRS
haters
No
as at 1 January 2009
3
HKFRS No. Title IFRS No.
anthology>晚安 日语Differences in Transitional Provisions Differences in Effective Dates
Other Textual Differences 3) is effective for business
combinations for which the
agreement date is on or after 1 January 2005 (31 March 2004).
HKFRS 3 Revid Business Combinations IFRS 3 Revid No No No
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
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
gregor mendel
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
英语写作January 2005 (1 January 1994). No
HKAS 8
joyfulAccounting Policies, Changes in Accounting Estimates and Errors
IAS 8 No
No* Minor textual differences – no
practical effect.
火星字翻译
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
