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Standard setting
Standards
Members' Handbook and Due Process
Members' Handbook
Volume II
--------- Section 1: Effective for accounting periods beginning on or after 1 January 2024 --------
Updates
Volume I
Volume II
Volume III
Please select:
Content page of Volume II Financial Reporting Standards
--------- Section 1: Effective for accounting periods beginning on or after 1 January 2024 --------
Preface to Hong Kong Financial Reporting Standards
Conceptual Framework for Financial Reporting
HKAS 1 Presentation of Financial Statements
HKAS 2 Inventories
HKAS 7 Statement of Cash Flows
HKAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
HKAS 10 Events after the Reporting Period
HKAS 12 Income Taxes
HKAS 16 Property, Plant and Equipment
HKAS 19 Employee Benefits
HKAS 20 Accounting for Government Grants and Disclosure of Government Assistance
HKAS 21 The Effects of Changes in Foreign Exchange Rates
HKAS 23 Borrowing Costs
HKAS 24 Related Party Disclosures
HKAS 26 Accounting and Reporting by Retirement Benefit Plans
HKAS 27 Separate Financial Statements
HKAS 28 Investments in Associates and Joint Ventures
HKAS 29 Financial Reporting in Hyperinflationary Economies
HKAS 32 Financial Instruments: Presentation
HKAS 33 Earnings Per Share
HKAS 34 Interim Financial Reporting
HKAS 36 Impairment of Assets
HKAS 37 Provisions, Contingent Liabilities and Contingent Assets
HKAS 38 Intangible Assets
HKAS 39 Financial Instruments: Recognition and Measurement
HKAS 40 Investment Property
HKAS 41 Agriculture
HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards
HKFRS 2 Share-based Payment
HKFRS 3 Business Combinations
HKFRS 5 Non-current Assets Held for Sale and Discontinued Operations
HKFRS 6 Exploration for and Evaluation of Mineral Resources
HKFRS 7 Financial Instruments: Disclosures
HKFRS 8 Operating Segments
HKFRS 9 Financial Instruments
HKFRS 10 Consolidated Financial Statements
HKFRS 11 Joint Arrangements
HKFRS 12 Disclosure of Interests in Other Entities
HKFRS 13 Fair Value Measurement
HKFRS 14 Regulatory Deferral Accounts
HKFRS 15 Revenue from Contracts with Customers
HKFRS 16 Leases
HKFRS 17 Insurance Contracts
HK(IFRIC)-Int 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities
HK(IFRIC)-Int 2 Members' Shares in Co-operative Entities and Similar Instruments
HK(IFRIC)-Int 5 Rights to Interests arising from Decommisioning, Restoration and Environmental Rehabilitation Funds
HK(IFRIC)-Int 6 Liabilities arising from Participating in a Specific Market - Waste Electrical and Electronic Equipment
HK(IFRIC)-Int 7 Applying the Restatement Approach under HKAS 29 Financial Reporting in Hyperinflationary Economies
HK(IFRIC)-Int 10 Interim Financial Reporting and Impairment
HK(IFRIC)-Int 12 Service Concession Arrangements
HK(IFRIC)-Int 14 HKAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
HK(IFRIC)-Int 16 Hedges of a Net Investment in a Foreign Operation
HK(IFRIC)-Int 17 Distributions of Non-cash Assets to Owners
HK(IFRIC)-Int 19 Extinguishing Financial Liabilities with Equity Instruments
HK(IFRIC)-Int 20 Stripping Costs in the Production Phase of a Surface Mine
HK(IFRIC)-Int 21 Levies
HK(IFRIC)-Int 22 Foreign Currency Transactions and Advance Consideration
HK(IFRIC)-Int 23 Uncertainty over Income Tax Treatments
HK-Int 5 (Revised) Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause
HK(SIC)-Int 10 Government Assistance - No Specific Relation to Operating Activities
HK(SIC)-Int 25 Income taxes - Changes in the Tax Status of an Entity or its Shareholders
HK(SIC)-Int 29 Service Concession Arrangements : Disclosures
HK(SIC)-Int 32 Intangible Assets - Web Site Costs
Glossary of Terms Relating to Hong Kong Financial Reporting Standards
HKFRS for Private Entities
SME-FRF & SME-FRS
AG 1 Preparation and Presentation of Accounts from Incomplete Records
AG 5 (Revised) Merger Accounting for Common Control Combinations
AG 7 Preparation of Pro Forma Financial Information for Inclusion in Investment Circulars
AB 3 (Revised) Guidance on Disclosure of Directors' Remuneration
AB 4 Guidance on the Determination of Realised Profits and Losses in the Context of Distributions under the Hong Kong Companies Ordinance
AB 5 Guidance for the Preparation and Presentation of a Business Review under the Hong Kong Companies Ordinance Cap. 622
AB 6 Guidance on the Requirements of Section 436 of the Hong Kong Companies Ordinance Cap.622
HKFRS Practice Statement 2 Making Materiality Judgements
Amendments to HKFRS-PE International Tax Reform— Pillar Two Model Rules
------------------ Section 2: Standards issued but not yet effective ------------------
HKAS 21 The Effects of Changes in Foreign Exchange Rates
HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards
HKFRS 18 Presentation and Disclosure in Financial Statements
HK-Int 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause
Amendments to HKFRS 10 and HKAS 28 Sale or Contribution of Assets between an investor and its Associate or Joint Venture
------------ Section 1: Effective for accounting periods beginning on or after 1 January 2024 -----------
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