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Hong Kong proposes to adopt IAS 32 and IAS 39 in full

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04 Sep 2002

The Hong Kong Society of Accountants plans to adopt IAS 32 and IAS 39 (financial instruments) in their entirety as Hong Kong Statements of Standard Accounting Practice, including the amendments recently proposed by the IASB.

The IASB's IAS 39 implementation guidance would also be adopted as Hong Kong guidance. For details, see Hong Kong GAAP Update No. 18, Proposed SSAPs on Financial Instruments.


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