Transcription of Contents of Volume II(A) - Hong Kong Institute of ...
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I Contents (12/21) MEMBERS' HANDBOOK Contents OF Volume II (Updated to December 2021) Issue/(Review date) PREFACE AND FRAMEWORK PREFACE Preface to hong kong financial reporting standards .. 10/06(7/21) CONCEPTUAL FRAMEWORK (Revised) Conceptual Framework for financial reporting 2018 .. 6/18 (8/20) hong kong ACCOUNTING standards (HKAS) HKAS 1 Revised Presentation of financial 12/07(12/21) HKAS 2 Inventories .. 3/04(7/19) HKAS 7 Statement of Cash Flows .. 12/04(8/20) HKAS 8 Accounting Policies, Changes in Accounting Estimates and Errors.
HONG KONG FINANCIAL REPORTING STANDARDS (HKFRS) HKFRS 1 Revised First-tim e Adoption of Hong Kong Financial Reporting Standards ..... 12/08( 12 /21 ) HKFRS 2 Share -based Payment ..... 4/04(8/20 ) HKFRS 3 Revised
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