Investor Presentaiton slide image

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 © 2023 KPMG, a Hong Kong partnership and a member firm of the KPMG global organisation of independent member firms affiliated with KPMG International Limited ("KPMG International"), a private English company limited by guarantee. All rights reserved.
View entire presentation