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财务报告准则

The following list links to certain reference materials on accounting related subjects (available in Adobe Acrobat format).

 

 

Subject  
Study report on the Impact of HKFRS Convergence Project
HKFRS Convergence
Consultation Paper on a Proposed Framework for Differential Reporting (2002)
Consultation Paper on - Proposed Implementation of a Small and Medium-Sized Entity Financial Reporting Framework and Financial Reporting Standard (2004)
General purpose financial reporting in Hong Kong
SSAPs Withdraw
Interpretations Withdrawn
Accounting Guidelines Withdrawn
Accounting Bulletin Withdrawn
Staff Summary of HKFRS Preface and Framework 

Conceptual Framework for Financial Reporting

 

Hong Kong Accounting Standards (HKASs)

 

Hong Kong Financial Reporting Standards (HKFRSs)

 

 

Improvements to HKFRSs

 

Hong Kong (IFRIC) Interpretations (HK(IFRIC)-Int)

 

Accounting Bulletin

 


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