Hong Kong Financial Reporting Standards

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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.

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)
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