香港会计准则-2012

1、CPAHong Kong Institute ofCertified Public Accountants香港會計師公會MEMBERS' HANDBOOKCONTENTS OF VOLUME II(Updated to June 2012)lssue/(Reviewdate) PREFACE AND FRAMEWORKPREFACEPreface to Ho ng Kong Financial Reporti ng Sta ndards 10/06(9/10)CONCEPTUALCon ceptual Framework for Financial Reporti ng 10/10FR

2、AMEWORKHONG KONG ACCOUNTING STANDARDS (HKAS)HKAS 1Prese ntatio n of Finan cial Stateme nts 12/07 (6/12)RevisedHKAS 2Inven tories 3/04(1/10)HKAS 7Stateme nt of Cash Flows 12/04(1/10)HKAS 8Accou nting Policies, Cha nges in Acco unting Estimates and Errors 9/04(1/10)HKAS 10Events after the Reporti ng P

3、eriod 3/04(1/10)HKAS 11Con structio n Con tracts 12/04(3/10)HKAS 12Income Taxes 11/04(4/12)HKAS 16Property, Plant and Equipment 11/05(6/12)HKAS 17Leases 12/04(6/10)HKAS 18Revenue 11/04(3/10)HKAS 19Employee Be nefits 12/04(7/11)HKAS 19Employee Ben efits 7/11(2011)HKAS 20Acco unting for Government Gra

4、nts and Disclosure of GovernmentAssistance 12/04(3/10)HKAS 21The Effects of Cha nges in Foreign Excha nge Rates 3/04(6/10)HKAS 23Borrowing Costs 6/07(3/10)RevisedHKAS 24Related Party Disclosures 12/04(11/09)HKAS 24Related Party Disclosures 11/09RevisedHKAS 26Accou nting and Reporti ng by Retireme nt

5、 Ben efit Pla ns 8/04HKAS 27Con solidated and Separate Fi nancial Stateme nts 3/08(6/11)RevisedHKAS 27Separate Financial Statements 6/11(2011)HKAS 28Investments in Associates 3/04(6/11)HKAS 28In vestme nts in Associates and Joint Ven tures 6/11(2011)icontents (6/12)lssue/(Reviewdate)HKAS 29Finan cia

6、l Reporti ng in Hyperi nflatio naryEcon omies 3/04(4/10)HKAS 31In terests in Joi nt Ven tures 12/04(6/11)HKAS 32Financial In strume nts: Prese ntati on 11/04(6/12)HKAS 33Earnings per Share 3/04(3/10)HKAS 34In terim Financial Reporting 10/04(6/12)HKAS 36Impairme nt of Assets 8/04(3/10)HKAS 37Provisio

7、 ns, Con tin ge nt Liabilities and Co ntingent Assets 11/04(3/10)HKAS 38Intangible Assets 8/04(3/10)HKAS 39Financial In strume nts: Recog ni tion andMeasureme nt 1/06(5/10)HKAS 40Investment Property 11/05(6/10)HKAS 41Agriculture 12/04(6/10)HONG KONG FINANCIAL REPORTING STANDARDS (HKFRS)HKFRS 1First-

8、time Adoption of HongKo ng Financial Reporti ngSta ndards 12/08(6/12)RevisedHKFRS 2Share-based Payme nt 4/04(2/10)HKFRS 3Busin ess Comb in atio ns 3/08(2/12)RevisedHKFRS 4In sura nee Con tracts 3/06(2/10)HKFRS 5Non-curre nt Assets Held for Sale and Disco ntin uedOperations 8/04(2/10)HKFRS 6Explorati

9、on for and Evaluation of Mineral Resources 2/05(2/10)HKFRS 7Finan cial In strume nts: Disclosures 9/05(2/12)HKFRS 8Operati ng Segme nts 3/07(11/09)HKFRS 9Financial Instruments 11/09(12/11)HKFRS 10Con solidated Finan cial Stateme nts 6/11HKFRS 11Joint Arrangements 6/11HKFRS 12Disclosure of In terests

10、 in Other En tities 6/11HKFRS 13Fair Value Measurement 6/11IMPROVEMENTSImprovements to HKFRSs 2010 5/10TO HKFRSs 2010contents (6/12)IIlssue/(Reviewdate)HONG KONG (IFRIC) INTERPRETATIONS (HK(IFRIC)-I nt)HK(IFRIC)-I nt 1Cha nges in Existi ng Decommissio ning, Restorati on and Similar Liabilities 8/04(

11、7/10)HK(IFRIC)-I nt 2Members' Shares in Co-operative En tities and Similar In strume nts 2/05(6/12)HK(IFRIC)-I nt 4Determi ning whether an Arran geme nt con tai ns a Lease 2/05(7/10)HK(IFRIC)-I nt 5Rights to In terests aris ing from Decommissi oning, Restorati on andEnvironmen tal Rehabilitatio

12、n Funds 2/05(7/10)HK(IFRIC)-I nt 6Liabilities aris ing from Participati ng in a Specific Market-WasteElectrical and Electr onic Equipment 9/05HK(IFRIC)-I nt 7 Applyi ng the Restateme nt Approach un der HKAS 29Fi nan cial Report ingin Hyperi nflati onary Econo mies 1/06(7/10)HK(IFRIC)-Int 8Scope of H

13、KFRS 2 5/06(7/10)HK(IFRIC)-Int 9Reassessment of Embedded Derivatives 5/06(7/10)HK(IFRIC)-Int 10Interim Financial Reporting and Impairment 9/06(7/10)HK(IFRIC)-Int 11HKFRS 2 -Group and Treasury Share Transactions 1/07(7/10)HK(IFRIC)-I nt 12Service Con cession Arran geme nts 3/07(8/10)HK(IFRIC)-I nt 13

14、Customer Loyalty Programmes 9/07(4/12)HK(IFRIC)-I nt 14HKAS 19 The Limit on a Defined Ben efit Asset,Minimum Funding9/07(4/12)Requirements and their In teracti on HK(IFRIC)-I nt 15Agreeme nts for the Con structio n of Real Estate 8/08(8/10)HK(IFRIC)-I nt 16Hedges of a Net In vestme nt in a Foreign O

15、peration 8/08(8/10)HK(IFRIC)-Int 17Distributions of Non-cash Assets to Owners 12/08(8/10)HK(IFRIC)-I nt 18Tran sfers of Assets from Customers 2/09(8/10)HK(IFRIC)-Int 19Extinguishing Financial Liabilities with Equity Instruments 12/09HK(IFRIC)-I nt 20Strippi ng Costs in the Production Phase of a Surf

16、aceMi ne11/11HONG KONG INTERPRETATIONS (HK-I nt)*HK-I nt 4Leases - Determ in ati on of the Len gth of Lease Term in respect of HongKong Land Leases 6/06 (12/09)HK-I nt 5Prese ntati on of Finan cial Stateme nts-Classificati on by the Borrower ofa Term Loa n that Contains a Repayme nt on Dema nd Claus

17、e 11/10Note: * With effect from 24 May 2005, all In terpretatio ns that are developed locally by the In stituteare n amed Hong Kong In terpretatio ns.HONG KONG (SIC) INTERPRETATIONS (HK(SIC)-I nt)HK(SIC)-I nt 10Governme nt Assista nee -No Specific Relation to Operati ng Activities 12/04(8/10)HK(SIC)

18、-Int 12Consolidation -Special Purpose Entities 2/05(6/11)HK(SIC)-I nt 13Joi ntly Con trolled En tities -Non-M on etary Co ntributio ns by Ven turers12/04(6/11)HK(SIC)-Int 15Operating Leases -Incentives 12/04(9/10)HK(SIC)-I nt 25In come Taxes -Cha nges in the Tax Status of an En terprise or itsShareh

19、olders 12/04(8/10)HK(SIC)-I nt 27 Evaluati ng the Substa nee of Tran sact ions In volvi ng the Legal Form of aLease 12/04(9/10)HK(SIC)-I nt 29HK(SIC)-I nt 31HK(SIC)-I nt 32 GLOSSARY HKFRS-PESME-FRF &SME-FRSAG 1AG 5AG 7AB 1AB 3AB 4Service Con cessi on Arran geme nts: Disclosures 12/04(8/10)Revenue -Barter Transactions Involving Advertising Services 12/04(9/10)Intangible Assets Web Site Costs 12/04(9/10)Glossary of Terms Relati ng to Ho ng Kong Finan cial Reporti ng Sta ndards3/08(9/10)HONG KONG FINANCIAL REPORTING STANDARD FORPRIVATE E