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Illustrative Annual Financial Statements under Hong Kong Financial Reporting Standards - December 2010

Illustrative financial statements under IFRS August 2010

Illustrative condensed interim financial statements - May 2011

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Recently published Audit issues

	5/14/2012
The latest issue is #17 (2012/05): SEC Staff Issues Disclosure Guidance for Smaller Financial Institutions

	5/7/2012
The latest issue is #6 (2012/5): IASB/FASB update status of convergence projects

	5/7/2012
The latest issue is #4 (2012/04): Classification of financial assets and liabilities under IFRS 9

	4/27/2012
This issue brings information about: (i) Matters of interest to listed issuers; (ii) Regulatory developments update; and (iii) First quarter 2012 IPO activities.

	4/26/2012
This edition of IFRS - Insurance Newsletter highlights the results of recent IASB and FASB discussions on the joint insurance contracts project. In addition it provides the current status of the project and anticipated timeline for completion.

	4/23/2012
This newsletter summarises key developments in the Hong Kong capital markets, including market news and update on regulatory developments.

	3/29/2012
This edition of IFRS - Insurance Newsletter highlights the results of recent IASB and FASB discussions on the joint insurance contracts project. In addition it provides the current status of the project and anticipated timeline for completion.

New on the Horizon: Revenue recognition for technology companies

	3/21/2012
This publication looks at the potential impact of the revised proposals on technology companies, discusses whether previous concerns have been addressed, and highlights new issues relevant to them.

	3/13/2012
This edition of IFRS - Insurance Newsletter highlights the results of recent IASB and FASB discussions on the joint insurance contracts project. In addition it provides the current status of the project and anticipated timeline for completion.

IFRS Practice Issues: Applying the consolidation model to fund managers

	3/13/2012
This publication helps to answer the question by focusing on the key issue: whether a fund manager acts as a principal or an agent with respect to its managed funds.

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