Investor Presentaiton
Appendix E
HKFRSS in issue at 31 August 2023
This appendix lists all the Standards in issue at 31 August 2023 in numerical order, with cross-references to any related Interpretations.
In the tables below "*" and "#" have the following meanings:
•
"*" indicates that the Standard (or an amendment to it) is first effective for annual periods beginning 1 January 2023 or are
immediately effective upon issuance. Table B1 of Appendix B contains further details of these new standards and amendments to
HKFRSS.
"#" indicates that the Standard (or an amendment to it) is not yet mandatory in annual periods beginning 1 January 2023, but is
available for early adoption. Table B2 of Appendix B contains further details of these amendments to HKFRSS.
Table E:
HKFRSS and HKASS in issue at 31 August 2023
Related Interpretations
HKFRS 1
First-time adoption of Hong Kong
HK(IFRIC) 12
Service concession arrangements
Financial Reporting Standards
HKFRS 2
Share-based payment
HK(IFRIC) 19
Extinguishing financial liabilities with equity
instruments
HKFRS 3
Business combinations
HK(IFRIC) 17
Distributions of non-cash assets to owners
HK(IFRIC) 19
Extinguishing financial liabilities with equity
instruments
HKFRS 4
Insurance contracts
HK(SIC) 32
Nil
Intangible assets - Web site costs
HKFRS 5
Non-current assets held for sale and
discontinued operations
HK(IFRIC) 17
Distributions of non-cash assets to owners
HKFRS 6
Exploration for and evaluation of
mineral resources
Nil
HKFRS 7
Financial instruments: Disclosures
Amendments to
HKAS 7 and HKFRS
7#
Supplier finance arrangements
HK(IFRIC) 12
HK(IFRIC) 17
HK(INT) 5
Service concession arrangements
Distributions of non-cash assets to owners
Presentation of financial statements -
Classification by the borrower of a term loan
that contains a repayment on demand clause
HKFRS 8
Operating segments
Nil
E1
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