CONTENTS OF VOLUME II
(Updated to July 2011)
Issue/(Review
date)
PREFACE AND FRAMEWORK
PREFACE
CONCEPTUAL
FRAMEWORK
HKAS 2
Inventories ..............................................................................................................
3/04(1/10)
HKAS 7
HKAS 8
HKAS 10
HKAS 11
HKAS 12
HKAS 16
HKAS 17
Leases ....................................................................................................................
12/04(6/10)
HKAS 18
Revenue .................................................................................................................
11/04(3/10)
HKAS 19
HKAS 19
(2011)
HKAS 20
HKAS 21
HKAS 23
Revised
Borrowing Costs......................................................................................................
6/07(3/10)
HKAS 24
HKAS 24
Revised
HKAS 26
HKAS 27
Revised
HKAS 27
(2011)
HKAS 28
HKAS 28
(2011)
7/11
8/04
6/11
6/11
i
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Issue/(Review
date)
HKAS 29
HKAS 31
HKAS 32
HKAS 33
HKAS 34
HKAS 36
HKAS 37
HKAS 38
Intangible Assets......................................................................................................
8/04(3/10)
HKAS 39
HKAS 40
HKAS 41
Agriculture ...............................................................................................................
12/04(6/10)
HKFRS 2
HKFRS 3
Revised
HKFRS 4
HKFRS 5
HKFRS 6
HKFRS 7
HKFRS 8
HKFRS 9
HKFRS 10
HKFRS 11
HKFRS 12
HKFRS 13
IMPROVEMENTS
TO HKFRSs 2010
ii
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5/10
Issue/(Review
date)
HONG KONG (IFRIC) INTERPRETATIONS (HK(IFRIC)-Int)
HK(IFRIC)-Int 1
HK(IFRIC)-Int 2
HK(IFRIC)-Int 4
HK(IFRIC)-Int 5
HK(IFRIC)-Int 6
9/05
HK(IFRIC)-Int 7
HK(IFRIC)-Int 8
HK(IFRIC)-Int 9
HK-Int 5
Note:
With effect from 24 May 2005, all Interpretations that are developed locally by the Institute
are named Hong Kong Interpretations.
HONG KONG (SIC) INTERPRETATIONS (HK(SIC)-Int)
HK(SIC)-Int 10
HK(SIC)-Int 12
HK(SIC)-Int 13
HK(SIC)-Int 15
HK(SIC)-Int 21
HK(SIC)-Int 25
HK(SIC)-Int 27
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Issue/(Review
date)
HK(SIC)-Int 29
HK(SIC)-Int 31
HK(SIC)-Int 32
GLOSSARY
3/08(9/10)
HKFRS-PE
4/10 (2/11)
SME-FRF &
SME-FRS
AG 5
AG 7
AB 3
AB 4
iv
contents (2/11)