香港九龍尖沙咀加連威老道 21 號 A/B 德立大廈 602及604 室
電話: (852) 27399698  傳真: (852) 27399313
電郵: vc@vcpa.com.hk
  Certified  Public  Accountants (Practising)  
 

Summaries of Hong Kong Financial Reporting Standards (FRS)

  • Preface and Framework
  • Hong Kong Accounting Standards (HKAS)
  • Hong Kong Financial Reporting Standards (HKFRS)

  PREFACE AND FRAMEWORK

  Preface to Hong Kong Financial Reporting Standards

  Framework for the Preparation and Presentation of financial Statements


HKAS

HONG KONG ACCOUNTING STANDARDS

1

Presentation of financial statements

2

Inventories

7

Statements of Cash Flows

8

Accounting policies, changes in accounting estimates and errors

10

Event after the balance sheet date

11

Constructions contracts

12

Income taxes

16

Property, plant and equipment

17

Leases

18

Revenue

19

Employee benefits

20

Accounting for Government grants and disclosure of Government assistance

21

The effects of changes in foreign exchange rates

23

Borrowing costs

24

Related party disclosures

26

Accounting and reporting by retirement benefit plans

27

Consolidated and separate financial statements

28

Investments in associates

29

Financial reporting in hyperinflationary economies

31

Investments in joint ventures

32

Financial instruments: Presentation

33

Earnings per share

34

Interim financial reporting

36

Impairment of assets

37

Provisions, contingent liabilities and contingent assets

38

Intangible assets

39

Financial instruments: Recognition and measurement

40

Investment property

41


Agriculture


HKFRS

HONG KONG FINANCIAL REPORTING STANDARDS

1

First-time adoption of Hong Kong Financial Reporting Standards

2

Share-based payment

3

Business combinations

4

Insurance contracts

5

Non-current assets held for sale and discontinued operations

6

Exploration for and Evaluation of Mineral Resources

7

Financial Instruments: Disclosures

8

Operating Segments

9

Financial Instruments

10

Consolidated Financial Statements

11

Joint Arrangements

12

Disclosure of Interests in Other Entities

13

Fair Value Measurement

14

Regulatory Deferred Accounts

15

Revenue from Contracts with Customers

16

Leases





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陳建業會計師行
香港九龍尖沙咀加連威老道21號A/B
德立大廈602及604室

電話: (852)27399698
傳真: (852)27399313
電郵: vc@vcpa.com.hk