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HKFRS9
HKFRS 9 Financial Instruments sets out the requirements for recognising and measuring financial assets, financial liabilities and some contracts to buy or ...
546 页·4 MB
The reforms introduced by HKFRS 9 are consistent with requests from the G20, the Financial Stability Board and Others. HKFRS 9 brings together the ...

2019年12月16日 — Hong Kong Financial Reporting Standard (HKFRS) 9 Financial Instruments, which came into effect on 1 January 2018, is a new financial ...
HKFRS 9 (2014) introduces fair value through other comprehensive income as a new type of classification and measurement of financial assets.
10 页·5 MB
IFRS 9 requires financial assets to be measured at amortised cost or fair value. Fair value changes are in profit or loss or taken to OCI with no recycling.
Starting from financial year 1 Jan 2018 to 31 Dec 2018, the new HKFRS 9 - Financial Instruments becomes effective. From then on, additional fair value ...
2 页·671 KB
Revenue isn't the only new IFRS to worry about for 2018—there is IFRS 9,. Financial Instruments, to consider as well. Contrary to widespread belief, IFRS.
41 页·1 MB
The version of IFRS 9 issued in 2014 supersedes all previous versions and is mandatorily effective for periods beginning on or after 1 January 2018 with ...
18 页·779 KB
2020年6月1日 — In addition to impairment assessment requirement of HKFRS/IFRS 36 (see our Update 2020/05), expected credit loss (ECL) accounting of ...
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