A- / A+
Law and regulations
FRC Decisions - by year
2013
FRC-D Series Date Relevant standard Issue
FRC-D11-2013 11/2013 Conceptual Framework for Financial Reporting 2010
HKAS 1 (Revised) Presentation of Financial Statements
HKAS 7 Statement of Cash Flows
HKAS 33 Eamings Per Share
Classification and consistency in disclosures
FRC-D10-2013 10/2013 HKAS 33 Eamings Per Share
HKFRS 7 Financial Instruments: Disclosures
Disclosures relating to earnings per share and financial instruments
FRC-D09-2013 09/2013 HKAS 1 (Revised) Presentation of Financial Statements
HKAS 12 Income Taxes
HKFRS 3 (Revised) Business Combinations
HKFRS 7 Financial Instruments: Disclosures
Disclosure of relevant information and presentation of material line items
FRC-D08-2013 09/2013 HKAS (1 Revised) Presentation of Financial Statements Disclosure of useful information and estimation uncertainties in financial statements
FRC-D07-2013 06/2013 HKAS 33 Earnings per Share Whether the calculation of the loss per share complied with HKAS 33
FRC-D06-2013 05/2013 ASBE Inconsistency of financial statements in different languages
FRC-D05-2013 05/2013 ASBE 18 Income Taxes Disclosure of unrecognized deferred tax assets for unused tax losses
FRC-D04-2013 03/2013 ASBE 30 Presentation of Financial Statements Disclosure of additional information on material items
FRC-D03-2013 03/2013 HKAS 34 Interim Financial Reporting Disclosure of useful information and estimation uncertainties in interim financial statements
FRC-D02-2013 01/2013 HKAS 1 (Revised) Presentation of Financial Statements Disclosure of information to assist users in understanding financial statements
FRC-D01-2013 01/2013 HKAS 1 (Revised) Presentation of Financial Statements
AG 5 Merger Accounting for Common Control Combinations
Disclosure of sensitivity in the valuation method adopted and retrospective adjustment to EPS