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In this IFRS/HKFRS news, we update you common pitfalls of the impairment VIU model. We share with you update from Cannon Street on amendment to IAS 40 and annual improvements to IFRS Standards 2014 - 2016 cycle. Demystifying IFRS 9 series article explains significant increase in credit risk. 

 

hkfrs_news_dec2016.pdf

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