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1. www.hkicpa.org.hk › en › Standards-settingFinancial Reporting - Hong Kong Institute of Certified ...

   www.hkicpa.org.hk › en › Standards-setting

   • 網頁紀錄

   As explained in the Preface to Hong Kong Financial Reporting Standards, the term "Hong Kong Financial Reporting Standards" (HKFRS) includes all Hong Kong Financial Reporting Standards, Hong Kong Accounting Standards, and HK (IFRIC) Interpretations, HK Interpretations and HK (SIC) Interpretations (collectively referred to as "Interpretations") ...

   • Code of Ethics

     Code of Ethics Members' handbook volume I – ...

   • Hong Kong Accounting Standard 20

     This Hong Kong Financial Reporting Standard contains ...

   • Presentation of Financial Statements

     IN1 Hong Kong Accounting Standard 1 Presentation of ...

2. www.hkicpa.org.hk › - › mediaFirst-time Adoption of Hong Kong Financial Reporting Standards

   www.hkicpa.org.hk › - › media

   Hong Kong Financial Reporting Standard 1 First-time Adoption of Hong Kong Financial Reporting Standards (HKFRS 1) is set out in paragraphs 1–40 and Appendices A–F. All the paragraphs have equal

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   • 頁面計數: 107

3. www.hkicpa.org.hk › - › mediaHong Kong Accounting Standard 20 - Hong Kong Institute of ...

   www.hkicpa.org.hk › - › media

   This Hong Kong Financial Reporting Standard contains IFRS Foundation copyright material. Reproduction within Hong Kong in unaltered form (retaining this notice) is permitted for personal and non-commercial use subject to the inclusion of an acknowledgment of the source.

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   • 頁面計數: 11

4. preprod.hkicpa.org.hk › zh-CN › Standards-setting财务报告准则 - Hong Kong Institute of Certified Public ... 簡

   preprod.hkicpa.org.hk › zh-CN › Standards-setting

   • 網頁紀錄

   As explained in the Preface to Hong Kong Financial Reporting Standards, the term "Hong Kong Financial Reporting Standards" (HKFRS) includes all Hong Kong Financial Reporting Standards, Hong Kong Accounting Standards, and HK (IFRIC) Interpretations

5. preprod.hkicpa.org.hk › - › mediaPresentation of Financial Statements

   preprod.hkicpa.org.hk › - › media

   IN1 Hong Kong Accounting Standard 1 Presentation of Financial Statements (HKAS 1) replaces HKAS 1 Presentation of Financial Statements (issued in 2004) as amended in 2005.

6. preprod.hkicpa.org.hk › zh-CN › ToolsHKFRS for Private Entities准则 - Hong Kong Institute of ... 簡

   preprod.hkicpa.org.hk › zh-CN › Tools

   • 網頁紀錄

   Hong Kong Financial Reporting Standards for Private Entities. This Questions and Answers (Q&As) below have been developed by the Financial Reporting Standards Committee ("FRSC") of the Hong Kong Institute of Certified Public Accountants (the Institute) and is for general guidance only.

7. www.hkicpa.org.hk › - › mediaComparison between Hong Kong Financial Reporting Standards ...

   www.hkicpa.org.hk › - › media

   46B, 60A, C20A and C20B of HKFRS 16 (IFRS 16) are added in June 2020 (May 2020), and effective for AP beginning on or after 1 June 2020. Earlier application is permitted, including in financial statements not authorized for use at 4 June 2020 (28 May. HKFRS No.