Difference HKAS1 and revised

Hong Kong Accounting Standard 1 Presentation of Financial Statements (HKAS 1(Revised)) replaces HKAS 1 Presentation of Financial Statements (issued in 2004) as amended in 2005. HKAS 1 (Revised) sets overall requirements for the presentation of financial statements, guidelines for their structure and minimum requirements for their content application. It is effective for annual periods beginningon or after 1 January 2009. Earlier application is permitted.
The objective of the Hong Kong Institute of Certified Public Accountants (HKICPA) in revising HKAS 1 is to maintain international convergence arising from the revisionof IAS 1 Presentation of Financial Statements by the International Accounting Standards Board (IASB). The main objective of the IASB in revising IAS 1 was to aggregate information in the financial statements on the basis of shared characteristics. With this in mind, theIASB considered it useful to separate changes in equity (net assets) of an entity during a period arising from transactions with owners in their capacity as ownersfrom other changes in equity. Consequently, the IASB decided that all owner changes in equity should be presented in the statement of changes in equity, separately from non-owner changes in equity.
Main changes from previous requirements
* A complete set of financial statements
* Reporting owner changes in equity and comprehensive income
* Other comprehensive income—reclassification adjustments and related tax effects

2009-05-02 15:41:03 補充：
睇到眼都突 - 真的ge嘢....
>_

HKICAP 有一個EBOOK

http://www.hkicpa.org.hk/ebook/HKSA_Members_Handbook_Master/volumeII/contentpage.pdf

HKAS 1 Presentation of Financial Statements 11/05(12/07)
HKAS 1

Revised
Presentation of Financial Statements12/07 (10/08)

睇這二個，就可以知道好多詳細HKAS這條GE嘢。