Hong Kong Financial Reporting Standards

The Hong Kong Financial Reporting Standards, or HKFRSs for short, is a set of financial reporting standards issued by the Hong Kong Institute of Certified Public Accountants in Hong Kong.

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)