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IN5B Disclosures—Transfers of Financial Assets (Amendments to HKFRS 7), issued in October 2010, amended the required disclosures to help users of financial statements evaluate the risk exposures relating to transfers of financial assets and the effect of
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Amendments to HKFRS 7 Financial Instruments: Disclosures Paragraph 44JJ is added. In Appendix B, paragraph B11F is amended. In Guidance on implementing IFRS 7, paragraph IG18A is added. Some text from paragraph IG18 is moved to form part of the
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Amendments to HKAS 32 Financial Instruments: Presentation – Offsetting Financial Assets and Financial Liabilities and amendments to HKFRS 7 Financial Instruments: Disclosures – Disclosures-Offsetting Financial Assets and Financial Liabilities (January
Amendments to HKFRS 9, HKAS 39, HKFRS 7, HKFRS 4 and HKFRS 16, Interest rate benchmark reform – phase 2 The amendments might affect financial reporting when entities have contracts that are indexed to benchmark interest rates which are subject to
财务报告准则. The following list links to certain reference materials on accounting related subjects (available in Adobe Acrobat format).
香港的會計準則有另一個名稱，即“香港財務報告準則（HKFRS）”。 把這些準則引入香港，是一項基本原則，有助於定義現有會計術語的含義，這些準則還要求在香港進行的金融交易有最低披露水平。
Hong Kong Financial Reporting Standard 7 Financial Instruments: Disclosures (HKFRS 7) is set out in paragraphs 1-45 and Appendices A-C. All the paragraphs have equal authority.
