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財務報告準則

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	May 2008
HKFRS Convergence	ED/Convergence Comment Letters on ED/Convergence Convergence Project Explanatory Memorandum
Consultation Paper on a Proposed Framework for Differential Reporting (2002)	Consultation Paper Comment letters
Consultation Paper on - Proposed Implementation of a Small and Medium-Sized Entity Financial Reporting Framework and Financial Reporting Standard (2004)	Consultation Paper Comment letters
General purpose financial reporting in Hong Kong	Q & A Legal Opinion on "True and Fair View" Legal Opinion on "Group Accounts" (ref. HKAS 27 para 3B) Legal Opinion on "Companies (Amendment) Ordinance 2005 - Restatement of Prior Year Amounts"
SSAPs Withdraw	SSAP 1 Presentation of financial statements SSAP 2 Net profit or loss for the period, fundamental errors and changes in accounting policies SSAP 5 Earnings per share SSAP 9 Events after the balance sheet date SSAP 10 Accounting for investments in associates SSAP 11 Foreign currency translation SSAP 12 Income taxes SSAP 13 Accounting for investment properties SSAP 14 Leases SSAP 15 Cash flow statements SSAP 17 Property, plant and equipment SSAP 18 Revenue SSAP 19 Borrowing costs SSAP 20 Related party disclosures SSAP 21 Accounting for interests in joint ventures SSAP 22 Inventories SSAP 23 Construction contracts SSAP 24 Accounting for investments in securities SSAP 25 Interim financial reporting SSAP 26 Segment reporting SSAP 27 Accounting for group reconstructions SSAP 28 Provisions, contingent liabilities and contingent assets SSAP 29 Intangible assets SSAP 30 Business combinations SSAP 31 Impairment of assets SSAP 32 Consolidated financial statements and accounting for investments in subsidiaries SSAP 33 Discontinuing operations SSAP 34 Employee benefits SSAP 35 Accounting for government grants and disclosure of government assistance SSAP 36 Agriculture Glossary of terms defined in the SSAPs
Interpretations Withdrawn	Interpretation 1 Costs of modifying existing software Interpretation 5 Property, plant and equipment - Compensation for the impairment or loss of items Interpretation 8 Presentation of financial statements - Current assets: classification of restricted and appropriated cash balances Interpretation 10 Earnings per share - Financial instruments and other contracts that may be settled in shares Interpretation 12 Business combinations - Subsequent adjustment of fair values and goodwill initially reported Interpretation 13 Goodwill - continuing requirements for goodwill and negative goodwill previously eliminated against/credited to reserves Interpretation 14 Evaluating the substance of transactions in the legal form of a lease Interpretation 15 Business combinations - "Date of exchange" and fair value of equity instruments Interpretation 16 Disclosure - Service concession arrangements Interpretation 17 Revenue - Barter transactions involving advertising services Interpretation 18 Consolidation and equity method - Potential voting rights and allocation of ownership interests Interpretation 19 Intangible Assets - Web Site Costs Interpretation 20 Income taxes - Recovery of revalued non-depreciable assets Interpretation 21 Income taxes - Changes in the tax status of an enterprise or its shareholders
Accounting Guidelines Withdrawn	IAG 1 Accounting for general insurance business IAG 2 Financial statements of retirement schemes
Accounting Bulletin Withdrawn	AB 1 Disclosure of loans to officers AB 2 Discontinued Operations
Staff Summary of HKFRS	Preface and Framework Conceptual Framework for Financial Reporting Hong Kong Accounting Standards (HKASs) HKAS 1 (Revised) Presentation of Financial Statements (March 2008) Amendments to HKAS 1 (Revised) Presentation of Financial Statements – Presentation of Items of Other Comprehensive Income (July 2011) HKAS 19 (2011) Employee Benefits (July 2011) HKAS 24 (Revised) Related Party Disclosures (March 2010) HKAS 27 (Revised) Consolidated and Separate Financial Statements (April 2008) Amendments to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards and HKAS 27 Consolidated and Separate Financial Statements - Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate (November 2008) Amendments to HKAS 12 Income Taxes - Deferred Tax: Recovery of Underlying Assets (January 2011) Amendment to HKAS 32 Financial Instruments: Presentation – Classification of Rights Issues (November 2009) Amendments to HKAS 32 Financial Instruments: Presentation and HKAS 1 Presentation of Financial Statements - Puttable Financial Instruments and Obligations Arising on Liquidation (June 2008) 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 2012) Amendment to HKAS 39 Financial Instruments: Recognition and Measurement - Eligible Hedged Items (November 2008) Hong Kong Financial Reporting Standards (HKFRSs) Amendments to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Additional Exemptions for First-time Adopters (August 2009) Amendments to HKFRS 2 Share-based Payment - Vesting Conditions and Cancellations (April 2008) Amendments to HKFRS 2 Share-based Payment – Group Cash-settled Share-based Payment Transactions (August 2009) HKFRS 3 (Revised) Business Combinations (April 2008) Amendments to HKFRS 7 Financial Instruments: Disclosures – Improving Disclosures about Financial Instruments (May 2009) Amendments to HKFRS 7 Financial Instruments: Disclosures – Disclosures – Transfers of Financial Assets (November 2010) HKFRS 9 Financial Instruments (March 2010) HKFRS 9 Financial Instruments - Financial Liabilities (December 2010) HKFRS 9 Financial Instruments - Hedge Accounting (January 2014) HKFRS 9 (2014) Financial Instruments (September 2014) HKFRS 10 Consolidated Financial Statements, HKFRS 12 Disclosure of Interests in Other Entities, and HKAS 27 (2011) Separate Financial Statements Amendments to HKFRS 10 Consolidated Financial Statements, HKFRS 12 Disclosure of Interests in Other Entities and HKAS 27 (2011)Separate Financial Statements - Investment Entities HKFRS 11 Joint Arrangements and HKAS 28 (2011) Investments in Associates and Joint Ventures HKFRS 13 Fair Value Measurement HKFRS 15 Revenue from Contracts with Customers Clarifications to HKFRS 15 Revenue from Contracts with Customers HKFRS 16 Leases Improvements to HKFRSs Improvements to Hong Kong Financial Reporting Standards (November 2008) Improvements to Hong Kong Financial Reporting Standards 2009 (May 2009) Improvements to Hong Kong Financial Reporting Standards 2010 (June 2010) Annual Improvements 2009-2011 Cycle (June 2012) Annual Improvements to HKFRSs – 2010-2012 Cycle and 2011-2013 Cycle (February 2014) Hong Kong (IFRIC) Interpretations (HK(IFRIC)-Int) HK(IFRIC) Interpretation 15 Agreements for the Construction of Real Estate (August 2008) HK(IFRIC) Interpretation 16 Hedges of a Net Investment in a Foreign Operation (August 2008) HK(IFRIC) Interpretation 17 Distributions of Non-cash Assets to Owners (January 2009) HK(IFRIC) Interpretation 18 Transfers of Assets from Customers (May 2009) Amendments to HK(IFRIC) Interpretation 9 Reassessment of Embedded Derivatives and HKAS 39 Financial Instruments: Recognition and Measurement – Embedded Derivatives (May 2009) HK(IFRIC) Interpretation 19 Extinguishing Finanical Liabilities with Equity Instruments (March 2010) HK(IFRIC) Interpretation 20 Stripping Costs in the Production Phase of a Surface Mine (November 2011) HK(IFRIC) Interpretation 21 Levies Accounting Bulletin AB 4 Guidance on the Determination of Realised Profits and Losses in the Context of Distributions under the Hong Kong Companies Ordinance