香港会计准则应用指南

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1、MEMBERS'HANDBOOKCONTENTSOFVOLUMEII(UpdatedtoJanuary2006)Issue/ReviewdatePREFACEANDFRAMEWORKPREFACEPrefacetoHongKongFinancialReportingStandards.................................10/04FRAMEWORKFrameworkforthePreparationandPresentationofFinancialStatements..9/04HONGKONGACCOUN

2、TINGSTANDARDS(HKAS)HKAS1PresentationofFinancialStatements............................................................11/05HKAS1CapitalDisclosures........................................................................................9/05AmendmentHKAS2Inventories.........

3、............................................................................................3/04HKAS7CashFlowStatements..................................................................................12/04HKAS8AccountingPolicies,ChangesinAccountingEstimatesandErrors....

4、.........9/04HKAS10EventsaftertheBalanceSheetDate............................................................3/04HKAS11ConstructionContracts..................................................................................12/04HKAS12IncomeTaxes...........................

5、.....................................................................11/04HKAS14SegmentReporting........................................................................................11/04HKAS16Property,PlantandEquipment..................................................

6、...................11/05HKAS17Leases...........................................................................................................12/04HKAS18Revenue........................................................................................................11/04H

7、KAS19EmployeeBenefits.........................................................................................12/04HKAS19EmployeeBenefits-ActuarialGainsandLosses,GroupPlansandAmendmentDisclosures............................................................................

8、.......................4/05HKAS20AccountingforGovernmentGrantsandDisclosureofGovernmentAssistance......