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Hkfrs 9 Financial Instruments 2014

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Consolidated Financial Statements

Consolidated Financial Statements

www.hkicpa.org.hk

1 Paragraph C7 of HKFRS 10 Consolidated Financial Statements states “If an entity applies this HKFRS but does not yet apply HKFRS 9, any reference in this HKFRS to HKFRS 9 shall be read as a reference to HKAS 39 Financial Instruments: Recognition and Measurement.”

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Financial Instruments

Financial Instruments

www.hkicpa.org.hk

FINANCIAL INSTRUMENTS Financial Instruments HKFRS 9 Revised July December 2021 Hong Kong Financial Reporting Standard 9 (2014)

  Financial, 2014, Instruments, Financial instruments, Hkfrs, Financial instruments hkfrs financial instruments 9

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