Hong Kong Financial Reporting Standards
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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)