熟读成员手册是海南HKICPA成员的必备功课，快来了解财务报表的标准

　　熟读成员手册是海南HKICPA香港注册会计师公会成员的必备功课之一，快来了解一下财务报表的标准吧！
 

　　Members' Handbook Volume II - “Financial Reporting Standards”
 

　　As explained in the Preface to Hong Kong Financial Reporting Standards, the term "Hong Kong Financial Reporting Standards" includes all HKFRS, Hong Kong Accounting Standards (HKAS), and Interpretations issued by the Hong Kong Institute of Certified Public Accountants.
 

　　HKFRS set out recognition, measurement, presentation and disclosure requirements dealing with transactions and events that are important in general purpose financial statements. HKFRS are based on The Framework for the Preparation and Presentation of Financial Statements, which addresses the concepts underlying the information presented in general purpose financial statements.
 

　　The appropriate application of HKFRS, with additional disclosure when necessary, results, in virtually all circumstances, in financial statements that give a true and fair view.
 

　　The Institute issued the SME Financial Reporting Framework (SME-FRF) and Financial Reporting Standard (SME-FRS) which are standards of accounting practices for SMEs that qualify for reporting under the SME-FRF. For details, please click here.
 

　　Interpretations collectively refers to Hong Kong (IFRIC) Interpretations (HK(IFRIC)-Int), Hong Kong Interpretations (HK-Int), Hong Kong (SIC) Interpretations (HK(SIC)-Int) and  Interpretations of SSAPs issued by the Hong Kong Institute of Certified Public Accountants (formerly known as Hong Kong Institute of Certified Public Accountants). Interpretations give authoritative guidance on issues that are likely to receive divergent or unacceptable treatment, in the absence of such guidance.
 

　　The official full text of the Interpretations is available in Volume II of the Members' Handbook. To access the members' Handbook, please click here.
 

　　With effect from 24 May 2005, HKAS Interpretations (HKAS-Int) and HKFRS Interpretations (HKFRS-Int) are renamed HK(SIC) Interpretations (HK(SIC)-Int) and HK(IFRIC) Interpretations (HK(IFRIC)-Int) respectively. The numbering of these Interpretations are unaffected by the changes in names.
 

　　With effect from 24 May 2005, all Interpretations that are developed locally by the Institute are named Hong Kong Interpretations.
 

　　高顿网校小编为HKICPA考生介绍香港景点：香港洋紫荆维港夜游

　　景点地址：香港岛（中环、湾仔）与九龙半岛（尖沙咀）之间

　　景点主题：游船

　　维多利亚港两岸的夜景是世界知名的观光点之一，由于香港岛和九龙半岛高楼大厦满布，入夜后万家灯火，相互辉映，香港的夜景因而与日本函馆和意大利那不勒斯并列“世界三大夜景”。