HKICPA Accounting Bulletins and Circulars的历年列表——福建

Guidance on the Determination of Realised Profits and Losses in the Context of Distributions Under the Hong Kong Companies Ordinance

Amendments to HKAS 39 and HKFRS 7 - Reclassification of Financial Assets

• Q&A (29 October 2008)
• The Institute Email of 14 October 2008 (Reclassification of Financial Assets)
• The Institute Email of 22 October 2008 (Reclassification and not suspension of fair value)

Amendments to HKAS 17 Leases – Classification of Lease of Land and Building

• Q&A (16 November 2009)

Applicability on HKFRS for Private Entities

• Q&A (30 April 2010)

Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause

• Q&A (14 December 2010)
• Financial and Auditing Alert Issue 11 (29 November 2010)