Volume II — Financial Reporting Standards (HKFRS)

📄 Full Volume II PDF — Hong Kong Accounting Standards (HKAS 1–41), Hong Kong Financial Reporting Standards (HKFRS 1–16), Conceptual Framework for Financial Reporting, and Preface. Open HKICPA-Handbook-Vol-II.pdf →

Standards & Pronouncements

All topics pending — individual study pages coming soon.

Preface to HKFRS Accounting Standards
Conceptual Framework for Financial Reporting
HKAS 1 — Presentation of Financial Statements
HKAS 2 — Inventories
HKAS 7 — Statement of Cash Flows
HKAS 8 — Accounting Policies, Changes in Estimates and Errors
HKAS 10 — Events after the Reporting Period
HKAS 12 — Income Taxes
HKAS 16 — Property, Plant and Equipment
HKAS 19 — Employee Benefits
HKAS 20 — Government Grants
HKAS 21 — Effects of Changes in Foreign Exchange Rates
HKAS 23 — Borrowing Costs
HKAS 24 — Related Party Disclosures
HKAS 27 — Separate Financial Statements
HKAS 28 — Investments in Associates and Joint Ventures
HKAS 32 — Financial Instruments: Presentation
HKAS 33 — Earnings per Share
HKAS 34 — Interim Financial Reporting
HKAS 36 — Impairment of Assets
HKAS 37 — Provisions, Contingent Liabilities and Contingent Assets
HKAS 38 — Intangible Assets
HKAS 40 — Investment Property
HKAS 41 — Agriculture
HKFRS 1 — First-time Adoption of HKFRS
HKFRS 2 — Share-based Payment
HKFRS 3 — Business Combinations
HKFRS 5 — Non-current Assets Held for Sale
HKFRS 7 — Financial Instruments: Disclosures
HKFRS 9 — Financial Instruments
HKFRS 10 — Consolidated Financial Statements
HKFRS 11 — Joint Arrangements
HKFRS 12 — Disclosure of Interests in Other Entities
HKFRS 13 — Fair Value Measurement
HKFRS 15 — Revenue from Contracts with Customers
HKFRS 16 — Leases

📗 Volume II — Financial Reporting Standards (HKFRS)

Standards & Pronouncements