China

IFRS Practice Issues 

These publications address practical application issues that an entity may encounter when applying IFRSs. They may include discussion of selected requirements, interpretative guidance and illustrative examples.

Who cares about goodwill impairment?
Fair Value Measurement: Questions and Answers
IFRS Practice Issues: Adopting the consolidation suite of standards - Transition to IFRSs 10, 11 and 12
IFRS Practice Issues for Banks: Fair value measurement of derivatives - the basics
IFRS Practice Issues: Applying the consolidation model to fund managers
IFRS Practice Issues for Banks: Loan acquisition accounting
IFRS Practice Issues: Leases of land
IFRS Practice Issues: Replacement of a share-based payment in a business combination
IFRS Practice Issues: Transfer of assets from customers
IFRS Practice Issues: Investment property under construction
IFRS Practice Issues: Fair Value Hierarchy

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