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Updates and Application of New and Revised ... - …
24/10/20171 2013 2017 nelson Consulting Limited1 Updates and Application of New and Revised HKFRSs for 2017 24 October 2017 LAM Chi Yuen nelson CFA Charter Holder, FCPA(Practising)MBA MSc BBA CPA( ) FCA FCCA FCPA(Aust.) 2013 2017 nelson Consulting Limited2 Photo taken by Stephanie and nelson 2016 Wall Painting in Tomb of Nebamun(Egypt) @ The British Museum, UK 24/10/20172 2013 2017 nelson Consulting Limited3 Effective for 2017 Dec. Year End Amendments to HKAS 7 Disclosure Initiative (Statement of Cash Flows) Amendments to HKAS 12 Recognition of Deferred Tax Assets for Unrealised Losses Annual Improvements to HKFRSs 2014-2016 Cycle (Amendments to HKFRS 12) Amendments to HKFRS for Private Entities 1 Jan. 2017 1 Jan. 2017 1 Jan. 2017 1 Jan. 2017 Selected new interpretations and amendments to HKFRSsEffective for periods beginning on/afterUpdated to HKICPA update No.
24/10/2017 1 © 2013‐2017 Nelson Consulting Limited 1 Updates and Application of New and Revised HKFRSs for 2017 24 October 2017 LAM Chi Yuen Nelson 林智遠
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