HKFRS / IFRS Update — HKICPA issues amendments to HKFRS 10, HKFRS 11 and HKFRS 12 regarding transition guidance

Published on: 23 Jul 2012

This newsletter describes the amendments to HKFRS 10, HKFRS 11 and HKFRS 12 titled Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance addressing how an entity should apply the transition guidance set out in HKFRS 10, HKFRS 11 and HKFRS 12.

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