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Law and regulations
FRC Decisions - by year
2014
FRC-D Series Date Relevant standard Issue
FRC-D09-2014 10/2014 HKFRS 3 (Revised) Business Combinations Inadequate disclosures on business combinations in the 2011 Financial Statements
FRC-D08-2014 09/2014 HKAS 32 Financial Instruments: Presentation Classification of listing expenditures as equity or expense
FRC-D07-2014 04/2014 HKAS 12 Income Taxes
HKAS 33 Earnings Per Share
HKAS 36 Impairment of Assets
HKAS 39 Financial Instruments: Recognition and Measurement
Recognition of impairment losses, calculation of diluted loss per share and recognition of deferred tax liabilities
FRC-D06-2014 03/2014 HKFRS 3 Business Combinations Measurement of consideration shares and contingent consideration and the retranslation and impairment of goodwill
FRC-D05-2014 03/2014 HKAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
HKAS 19 Employee Benefits
Recognition of bonus payment
FRC-D04-2014 03/2014 HKAS 39 Financial Instruments: Recognition and Measurement Recognition of measurement of fair value changes of available-for-sale financial assets
FRC-D03-2014 01/2014 ASBE 30 Presentation of Financial Statements
ASBE Interpretation 3
Disclosure relating to intangible assets and operating segments
FRC-D02-2014 01/2014 ASBE Basic Standards and other related ASBE Disclosure for various items
FRC-D01-2014 01/2014 ASBE 18 Income Taxes
ASBE Basic Standards
Disclosure relating to income tax expenses and cost of sales