Hong Kong Financial Reporting Standards Explained

The Hong Kong Financial Reporting Standards (HKFRS) is a set of financial reporting standards issued by the Hong Kong Institute of Certified Public Accountants in Hong Kong.^[1]

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)

Notes and References

1. Book: Tohmatsu , Deloitte Touche . Financial reporting in Hong Kong. 2008. CCH Hong Kong Limited. 978-988-17-0149-7. 112.