Investor Presentaiton
Table E (continued):
HKFRSS and HKASS in issue at 31 August 2023
HKFRS 9
Financial instruments
Appendix E
HKFRSS in issue at 31 August 2023
HK(IFRIC) 2
Members' shares in co-operative entities and
similar instruments
HK(IFRIC) 5
Rights to interests arising from
decommissioning, restoration and
environmental rehabilitation funds
HK(IFRIC) 10
HK(IFRIC) 12
Interim financial reporting and impairment
Service concession arrangements
HK(IFRIC) 16
Hedges of a net investment in a foreign
operation
HK(IFRIC) 19
Extinguishing financial liabilities with equity
instruments
HKFRS 10
Consolidated financial statements
HK(IFRIC) 5
Rights to interests arising from
decommissioning, restoration and
environmental rehabilitation funds
Amendments to
HKFRS 10 and HKAS
28#
Sale or contribution of assets between
an investor and its associate or joint
venture
HK(IFRIC) 17
Distributions of non-cash assets to owners
HKFRS 11
Joint arrangements
HK(IFRIC) 5
Rights to interests arising from
decommissioning, restoration and
environmental rehabilitation funds
HKFRS 12
Disclosure of interests in other entities
Nil
HKFRS 13
Fair value measurement
HK(IFRIC) 2
Members' shares in co-operative entities and
similar instruments
HK(IFRIC) 17
Distributions of non-cash assets to owners
HK(IFRIC) 19
Extinguishing financial liabilities with equity
instruments
HKFRS 14
Regulatory deferral accounts
Nil
HKFRS 15
Revenue from contracts with
customers
HK(IFRIC) 12
Service concession arrangements
HK(SIC) 32
Intangible assets - Web site costs
HKFRS 16
Leases
HK(IFRIC) 1
Amendments to
Lease liability in a sale and leaseback
HK(IFRIC) 12
Changes in existing decommissioning,
restoration and similar liabilities
Service concession arrangements
HKFRS 16#
HKFRS 17*
Insurance contracts
HK(SIC) 29
HK(SIC) 32
Nil
Service concession arrangements: Disclosures
Intangible assets - Web site costs
Amendments to
HKFRS 17 (issued in
October 2020) *
Amendment to
HKFRS 17 (issued in
February 2022) *
Initial application of HKFRS 17 and
HKFRS 9 - Comparative information
E2
© 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