“Hong Kong Financial Reporting Standards”的意思、由来-开放百科全书

词条

Hong Kong Financial Reporting Standards

释义

References

The Hong Kong Financial Reporting Standards, or HKFRSs for short, is a set of financial reporting standards issued by the Hong Kong Institute of Certified Public Accountants in Hong Kong.^[1]

It comprises a collection of standards, these include:

Hong Kong Financial Reporting Standard (HKFRS)
HKFRS Interpretation (HKFRS-Int)
Hong Kong Accounting Standards (HKAS)
HKAS Interpretation (HKAS-Int)

References

1. ^{{cite book|title=Financial reporting in Hong Kong|last=Tohmatsu|first=Deloitte Touche|year=2008|publisher=CCH Hong Kong Limited|isbn=988-17-0149-X|page=112|url=https://books.google.com/books?id=Dqe1kVIo0a0C&pg=PA112&dq=%22Hong+Kong+Financial+Reporting+Standards%22&hl=en&ei=i9XSTO-BDoS8lQfjxKi3Dg&sa=X&oi=book_result&ct=result&resnum=1&ved=0CDEQ6AEwAA#v=onepage&q=%22Hong%20Kong%20Financial%20Reporting%20Standards%22&f=false }}

3 : Accounting in Hong Kong|Financial reporting standards|Standards of the People's Republic of China

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