IFRS Foundation updates jurisdiction profiles for Hong Kong and Korea (South)

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13 Dec 2013

The IFRS Foundation (IFRSF) has updated its jurisdiction profiles on the use of IFRS for Hong Kong and Korea (South).

The jurisdiction profiles have been updated for the following:

  • Hong Kong: Updated to clarify the application of the HKFRS equivalent of IFRS 1.
  • Korea (South): Updated to reflect (a) expiry of a disclosure that had been added to IAS 34 and (b) adoption of accounting standards for unlisted companies that are not subject to external audit.

The profiles and analyses are available on the IASB website.

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