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Thursday 23 October 2014

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The Hong Kong and Korea (South) Jurisdiction Profiles have been updated

 13 December 2013


The following Jurisdiction Profiles on the use of IFRS have been updated:

  • Hong Kong has been updated to reflect more clearly the application of the HKFRS equivalent of IFRS 1 First-time Adoption of International Financial Reporting Standards.
  • Korea (South) has been 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.

View the Jurisdiction profiles.