PDF《香港交易及结算所有限公司及香港联合交易所有限公司对本公...》

7 HK(IFRIC)

22 Foreign Currency Transactions and Advance Consideration1 HK(IFRIC)

23 Uncertainty over Income Tax Treatments2 Annual Improvements to HKFRSs 2014-2016 Cycle Amendments to HKAS 28, Investments in Associates and Joint Ventures1 Annual Improvements to HKFRSs 2015-2017 Cycle Amendment to HKAS 23, Borrowing Costs2 Amendments to HKFRS

2 Classification and Measurement of Share- based Payment Transactions1 Amendments to HKFRS

9 Prepayment Features with Negative Compensation2 Amendments to HKFRS

15 Revenue from Contracts with Customers (Clarifications to HKFRS 15)1 Amendments to HKAS

28 Long-term Interests in Associates and Joint Ventures2 Amendments to HKAS

40 Transfers of Investment Property1 Amendments to HKFRS

10 and HKAS

28 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture3

1 Effective for annual periods beginning on or after

1 January

2018 2 Effective for annual periods beginning on or after

1 January

2019 3 The amendments were originally intended to be effective for periods beginning on or after

1 January 2016. The effective date has now been deferred/removed. Early application of the amendments continues to be permitted. 香港 (国际财务报告 诠释委员会) 诠释 第22号 外币交易及预付代价1 香港 (国际财务报告 诠释委员会) 诠释第23号 所得税处理之 不确定性2 香港财务报告........