香港会计准则应用指南

MEMBERS'HANDBOOKCONTENTSOFVOLUMEII(UpdatedtoJanuary2006)Issue/ReviewdatePREFACEANDFRAMEWORKPREFACEPrefacetoHongKongFinancialReportingStandards.................................10/04FRAMEWORKFrameworkforthePreparationandPresentationofFinancialStatements..9/04HONGKONGACCOUNTINGSTANDARDS(HKAS)HKAS1PresentationofFinancialStatements............................................................11/05HKAS1AmendmentCapitalDisclosures........................................................................................9/05HKAS2Inventories.....................................................................................................3/04HKAS7CashFlowStatements..................................................................................12/04HKAS8AccountingPolicies,ChangesinAccountingEstimatesandErrors.............9/04HKAS10EventsaftertheBalanceSheetDate............................................................3/04HKAS11ConstructionContracts..................................................................................12/04HKAS12IncomeTaxes................................................................................................11/04HKAS14SegmentReporting........................................................................................11/04HKAS16Property,PlantandEquipment.....................................................................11/05HKAS17Leases...........................................................................................................12/04HKAS18Revenue........................................................................................................11/04HKAS19EmployeeBenefits.........................................................................................12/04HKAS19AmendmentEmployeeBenefits-ActuarialGainsandLosses,GroupPlansandDisclosures...................................................................................................4/05HKAS20AccountingforGovernmentGrantsandDisclosureofGovernmentAssistance....................................................................................................12/04HKAS21TheEffectsofChangesinForeignExchangeRates....................................3/04HKAS21AmendmentTheEffectsofChangesinForeignExchangeRates–NetInvestmentinaForeignOperation....................................................................................1/06HKAS23BorrowingCosts............................................................................................12/04HKAS24RelatedPartyDisclosures.............................................................................12/04HKAS26AccountingandReportingbyRetirementBenefitPlans...............................8/04HKAS27ConsolidatedandSeparateFinancialStatements........................................11/05HKAS28InvestmentsinAssociates.............................................................................3/04HKAS29FinancialReportinginHyperinflationaryEconomies.....................................3/04HKAS30DisclosuresintheFinancialStatementsofBanksandSimilarFinancialInstitutions(willbewithdrawnwhenHKFRS7becomeseffective)..............12/04HKAS31InvestmentsinJointVentures.......................................................................12/04HKAS32FinancialInstruments:DisclosureandPresentation.....................................11/04icontents(1/06)Issue/ReviewdateHKAS33EarningsPerShare.......................................................................................3/04HKAS34InterimFinancialReporting...........................................................................10/04HKAS36ImpairmentofAssets.....................................................................................8/04HKAS37Provisions,ContingentLiabilitiesandContingentAssets.............................11/04HKAS38IntangibleAssets...........................................................................................8/04HKAS39FinancialInstruments:RecognitionandMeasurement.................................1/06HKAS39AmendmentTransitionandInitialRecognitionofFinancialAssetsandFinancialLiabilities...................................................................................................2/05HKAS39AmendmentCashFlowHedgeAccountingofForecastIntragroupTransactions.............7/05HKAS39AmendmentTheFairValueOption...................................................................................7/05HKAS39&HKFRS4AmendmentsFinancialInstruments:RecognitionandMeasurementandInsuranceContracts–FinancialGuaranteeContracts.............................................9/05HKAS40InvestmentProperty......................................................................................11/05HKAS41Agriculture.....................................................................................................12/04HONGKONGFINANCIALREPORTINGSTANDARDS(HKFRS)HKFRS1First-timeAdoptionofHongKongFinancialReportingStandards..............9/04HKFRSs1&6AmendmentsFirst-timeAdoptionofHongKongFinancialReportingStandardsandExplorationforandEv