Hkfrs 16

Updates and Application of New and Revised HKFRSs for …

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

  Applications, Update, Revised, Updates and application of new and revised

Hong Kong Listed Limited - EY - United States

Hong Kong Listed Limited does not early adopt. the following HKFRSs which were in issue as at 30 November 2016 but are not yet effective for the financial year ending 31 December 2016:

  Limited, Listed, Hong, Kong, Hong kong listed limited ey, Hong kong listed limited

Hong Kong Financial Reporting Standards (“HKFRS”)

Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2017

  Standards, Reporting, Financial, Hong, Kong, Hkfrs, Hong kong financial reporting standards

HKFRS 10 Consolidated Financial Statements

Consolidated Financial Statements Hong Kong Financial Reporting Standard 10 HKFRS 10 Revised January 20162017 Effective for annual periods

  Testament, Financial, Consolidated, Consolidated financial statements, Hkfrs

HKFRS for Private Entities - Nelson CPA

3 Introduction • Compared with IFRS for SMEs, HKFRS for Private Entities has the following differences: a. Replacing the termReplacing the term “SMEs” in IFRS for SMEs byin IFRS for SMEs by “Private Entities ”; b.

  Private, Hkfrs, Entities, Hkfrs for private entities

Midland IC&I Limited

-1- Hong Kong Exchanges and Clearing Limited and The Stock Exchange of Hong Kong Limited take no responsibility for the contents of this announcement, make no representation as to its accuracy

  Limited

WONG’S KONG KING INTERNATIONAL (HOLDINGS) LIMITED

1 Hong Kong Exchanges and Clearing Limited and The Stock Exchange of Hong Kong Limited take no responsibility for the contents of this announcement, make no representation as to its accuracy