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Law and regulations
FRC Decisions - by year
2015
FRC-D Series Date Relevant standard Issue
FRC-D08-2015 09/2015 HKSA 705 Modifications to the Opinion in the Independent Auditor's Report Inconsistency and ambiguity in auditor’s report
FRC-D07-2015 07/2015 HKAS 18 Revenue Recognition of revenue from granting users access right to online platform
FRC-D06-2015 05/2015 HKFRS 10 Consolidated Financial Statements Accounting treatment of investments in two companies
FRC-D05-2015 05/2015 ASBE 2 Long-term Equity Investments
ASBE 8 Impairment of Assets
ASBE 23 Transfer of Financial Assets
Various issues of possible non-compliance with accounting requirements
FRC-D04-2015 05/2015 Accounting Subjects and Treatments
ASBE 30 Presentation of financial statements
Disclosure for various items
FRC-D03-2015 04/2015 HKAS 12 Income Tax Classification of income tax liabilities
FRC-D02-2015 01/2015 ASBE 18 Income Taxes Recognition of deferred tax liability on revaluation gain
FRC-D01-2015 01/2015 HKAS 39 Financial Instruments: Recognition and Measurement Genuineness and measurement of investment in a convertible bond