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Hong Kong Financial Reporting Standards — HKICPA issues new standards on consolidation, joint ventures and disclosures 2011

Published on: 24 Jun 2011

The newsletter, entitled HKFRS Financial Reporting Update – HKICPA issues new standards on consolidation, joint ventures and disclosures, provides an overview of the following standards issued by the Hong Kong Institute of Certified Public Accountants (HKICPA) on 24 June 2011:

  • HKFRS 10 Consolidated Financial Statements
  • HKFRS 11 Joint Arrangements
  • HKFRS 12 Disclosure of Interests in Other Entities
  • Revisions to HKAS 27 Separate Financial Statements
  • Revisions to HKAS 28 Investments in Associates and Joint Ventures.


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