Investor Presentaiton
Table E (continued):
HKFRSS and HKASS in issue at 31 August 2023
Appendix E
HKFRSS in issue at 31 August 2023
HKAS 1
Presentation of financial statements
HK(IFRIC) 1
Changes in existing decommissioning,
restoration and similar liabilities
Amendments to
Disclosure of accounting policies
HKAS 1 and
HKFRS Practice
Statement 2*
Amendments to
HKAS 1 (issued
in August 2020)#
Classification of liabilities as current or
non-current
HK(IFRIC) 14
Amendments to
Non-current liabilities with covenants
HK(IFRIC) 17
HKAS 1 (issued
HK(IFRIC) 19
in December
2022)#
HKAS 19- The limit on a defined benefit
asset, minimum funding requirements and
their interaction
Distributions of non-cash assets to owners
Extinguishing financial liabilities with equity
instruments
Stripping costs in the production phase of a
surface mine
HK(IFRIC) 20
HK(IFRIC) 21
Levies
HK(IFRIC) 23
Uncertainty over income tax treatments
HK(SIC) 25
Income taxes - Changes in the tax status of
an entity or its shareholders
HK(SIC) 29
Service concession arrangements: Disclosures
HK(SIC) 32
Intangible assets - Web site costs
HK(INT) 5
HKAS 2
Inventories
HK(IFRIC) 20
Presentation of financial statements -
Classification by the borrower of a term loan
that contains a repayment on demand clause
Stripping costs in the production phase of a
surface mine
HK(SIC) 32
Intangible assets - Web site costs
HKAS 7
Amendments to
Statement of cash flows
Supplier finance arrangements
Nil
HKAS 7 and
HKFRS 7#
HKAS 8
Amendments to
HKAS 8*
Accounting policies, changes in
accounting estimates and errors
Definition of accounting estimates
HK(IFRIC) 1
Changes in existing decommissioning,
restoration and similar liabilities
HK(IFRIC) 5
E3
HK(IFRIC) 6
Rights to interests arising from
decommissioning, restoration and
environmental rehabilitation funds
Liabilities arising from participating in a
specific market - Waste electrical and
electronic equipment
HK(IFRIC) 12
Service concession arrangements
HK(IFRIC) 14
HKAS 19- The limit on a defined benefit
asset, minimum funding requirements and
their interaction
HK(IFRIC) 16
HK(IFRIC) 19
Hedges of a net investment in a foreign
operation
Extinguishing financial liabilities with equity
instruments
HK(IFRIC) 21
Levies
HK(IFRIC) 22
Foreign currency transactions and advance
consideration
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