Accounting and Auditing Standards
Accounting Standards
IFRS and IAS, including standards taking effect every year [Read]
IFRS and IAS effective as from 2021, 22, and 23 [Read]
Hong Kong SAR; See Members' handbook of the HKICPA [Read], [Read]
China (Chinese version) [Read]
Taiwan (Chinese version) [Read]
United States [Read]
Auditing Standards
Hong Kong [Read]; volume I of Members' handbook, HKICPA
Taiwan [Read]
China [Read]
|
2021 IFRS 9 Financial Instruments |
|
Amendments regarding replacement issues in the context of the IBOR reform |
|
Annual periods beginning on or after 1 January 2021 |
|
IFRS 4 Insurance Contracts |
|
Amendments regarding replacement issues in the context of the IBOR reform |
|
Annual periods beginning on or after 1 January 2021 |
|
IFRS 16 Leases |
|
Amendments regarding replacement issues in the context of the IBOR reform |
|
Annual periods beginning on or after 1 January 2021 |
|
Amendment to extend the exemption from assessing whether a COVID-19-related rent concession is a lease modification |
|
Annual periods beginning on or after 1 April 2021 |
|
IAS 39 Financial Instruments: Recognition and Measurement |
|
Amendments regarding replacement issues in the context of the IBOR reform |
|
Annual periods beginning on or after 1 January 2021 |
|
2022 |
|
IFRS 1 First-time Adoption of International Financial Reporting Standards |
|
Amendments resulting from Annual Improvements to IFRS Standards 2018–2020 (subsidiary as a first-time adopter) |
|
Annual periods beginning on or after 1 January 2022 |
|
IFRS 3 Business Combinations |
|
Amendments updating a reference to the Conceptual Framework |
|
Annual periods beginning on or after 1 January 2022 |
|
IFRS 9 Financial Instruments |
|
Amendments resulting from Annual Improvements to IFRS Standards 2018–2020 (fees in the ‘10 per cent’ test for derecognition of financial liabilities) |
|
Annual periods beginning on or after 1 January 2022 |
|
IAS 16 Property, Plant and Equipment |
|
Amendments prohibiting a company from deducting from the cost of property, plant and equipment amounts received from selling items produced while the company is preparing the asset for its intended use |
|
Annual periods beginning on or after 1 January 2022 |
|
IAS 37 Provisions, Contingent Liabilities and Contingent Assets |
|
Amendments regarding the costs to include when assessing whether a contract is onerous |
|
Annual periods beginning on or after 1 January 2022 |
|
2023 |
|
IAS 1 Presentation of Financial Statements |
|
Amendments regarding the classification of liabilities |
|
Annual periods beginning on or after 1 January 2023 |
|
Amendments regarding the disclosure of accounting policies |
|
Annual periods beginning on or after 1 January 2023 |
|
Amendment to defer the effective date of the January 2020 amendments |
|
Annual periods beginning on or after 1 January 2023 |
|
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors |
|
Amendments regarding the definition of accounting estimates |
|
Annual periods beginning on or after 1 January 2023 |
|
IAS 12 Income Taxes |
|
Amendments regarding deferred tax on leases and decommissioning obligations |
|
Annual periods beginning on or after 1 January 2023 |
China Tax & Investment Consultants Ltd Copyright 2000-2025. All rights reserved. Notice of Copyright and Disclaimer