香港会计准则

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1、HKAS1(March2004December2007)HongKongAccountingStandard1PresentationofFinancialStatements**ThisHKAS1isapplicableforannualperiodsbeginningonorafter1January2005butbefore1January2009.HKAS1(Revised)issuedinDecember2007isapplicableforannualperiodsbeginningonorafter1January

2、2009andsupersedesthisHKAS1.©Copyright1HKAS1COPYRIGHT©Copyright2008HongKongInstituteofCertifiedPublicAccountantsThisHongKongFinancialReportingStandardcontainsInternationalAccountingStandardsCommitteeFoundationcopyrightmaterial.ReproductionwithinHongKonginunalteredform

3、(retainingthisnotice)ispermittedforpersonalandnon-commercialusesubjecttotheinclusionofanacknowledgmentofthesource.RequestsandinquiriesconcerningreproductionandrightsforcommercialpurposeswithinHongKongshouldbeaddressedtotheDirector,OperationandFinance,HongKongInstitut

4、eofCertifiedPublicAccountants,37/F.,WuChungHouse,213Queen'sRoadEast,Wanchai,HongKong.AllrightsinthismaterialoutsideofHongKongarereservedbyInternationalAccountingStandardsCommitteeFoundation.ReproductionofHongKongFinancialReportingStandardsoutsideofHongKonginunaltered

5、form(retainingthisnotice)ispermittedforpersonalandnon-commercialuseonly.FurtherinformationandrequestsforauthorisationtoreproduceforcommercialpurposesoutsideHongKongshouldbeaddressedtotheInternationalAccountingStandardsCommitteeFoundationatwww.iasb.org.©Copyright1AHKA

6、S1(March2004)ContentsHongKongAccountingStandard1PresentationofFinancialStatementsparagraphsINTRODUCTIONIN1-IN19OBJECTIVE1SCOPE2-6PURPOSEOFFINANCIALSTATEMENTS7COMPONENTSOFFINANCIALSTATEMENTS8-10DEFINITIONS11-12OVERALLCONSIDERATIONS13-41TrueandFairViewandCompliancewith

7、HKFRSs13-22GoingConcern23-24AccrualBasisofAccounting25-26ConsistencyofPresentation27-28MaterialityandAggregation29-31Offsetting32-35ComparativeInformation36-41STRUCTUREANDCONTENT42-126Introduction42-43IdentificationoftheFinancialStatements44-48ReportingPeriod49-50Bal

8、anceSheet51-77Current/Non-currentDistinction51-56CurrentAssets57-59CurrentLiabilities60-67InformationtobePresentedontheFaceoftheBal