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PREFACE AND FRAMEWORK
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Preface to Hong Kong Financial Reporting Standards
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Framework for the Preparation and Presentation of financial Statements
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HKAS
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HONG KONG ACCOUNTING STANDARDS
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1
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Presentation of financial statements
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2
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Inventories
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7
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Statements of Cash Flows
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8
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Accounting policies, changes in accounting estimates and errors
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10
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Event after the balance sheet date
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11
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Constructions contracts
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12
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Income taxes
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16
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Property, plant and equipment
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17
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Leases
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18
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Revenue
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19
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Employee benefits
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20
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Accounting for Government grants and disclosure of Government assistance
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21
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The effects of changes in foreign exchange rates
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23
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Borrowing costs
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24
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Related party disclosures
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26
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Accounting and reporting by retirement benefit plans
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27
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Consolidated and separate financial statements
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28
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Investments in associates
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29
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Financial reporting in hyperinflationary economies
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31
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Investments in joint ventures
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32
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Financial instruments: Presentation
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33
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Earnings per share
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34
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Interim financial reporting
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36
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Impairment of assets
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37
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Provisions, contingent liabilities and contingent assets
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38
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Intangible assets
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39
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Financial instruments: Recognition and measurement
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40
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Investment property
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41
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Agriculture
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HKFRS
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HONG KONG FINANCIAL REPORTING STANDARDS
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1
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First-time adoption of Hong Kong Financial Reporting Standards
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2
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Share-based payment
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3
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Business combinations
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4
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Insurance contracts
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5
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Non-current assets held for sale and discontinued operations
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6
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Exploration for and Evaluation of Mineral Resources
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7
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Financial Instruments: Disclosures
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8
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Operating Segments
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9
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Financial Instruments
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10
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Consolidated Financial Statements
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11
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Joint Arrangements
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12
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Disclosure of Interests in Other Entities
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13
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Fair Value Measurement
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14
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Regulatory Deferred Accounts
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15
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Revenue from Contracts with Customers
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16
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Leases
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