香港中小企业会计框架和准则(PDF 73)英文版

SMALL AND MEDIUM-SIZED ENTITY FINANCIAL REPORTING FRAMEWORK
Scope
1
Users
1
Objective
1
Underlying Assumptions
1
Qualitative Characteristics
1
Elements
2
Recognition
2
Measurement
2
Qualifying Entities
3-4
Public Accountability
3
Size
4
Transitional Provisions
4
Effective Date
4
SMALL AND MEDIUM-SIZED ENTITY FINANCIAL REPORTING STANDARD
Definitions
5-11
Section 1 Presentation of Financial Statements
12-17
Section 2 Accounting Policies, Changes in Accounting Estimates and Errors
18-19
Section 3 Property, Plant and Equipment
20-22
Section 4 Intangible Assets
23-26
Section 5 Leases
27-28
Section 6 Investments
29-30
Section 7 Inventories
31
Section 8 Construction Contracts
32-34
Section 9 Impairment of Assets
35-36
Section 10 Provisions, Contingent Liabilities and Contingent Assets
37-39
Section 11 Revenue
40-41
Section 12 Government Grants and Other Government Assistance
42-43
Section 13 Borrowing Costs
44-45
Section 14 Income Taxes
46
Section 15 The Effects of Changes in Foreign Exchange Rates
47-48
Section 16 Related Party Disclosures
49-50
Section 17 Events After the Balance Sheet Date
51-52
Transitional Provisions
53
Effective Date
53
Appendix 1 Examples of Application
54-61
Appendix 2 Illustrative Financial Statements Prepared in Accordance with the SME-FRS
62-70
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