Intermediate Accounting

NOTE就冇，

不過如果你想更加清楚會計準則(HKAS)及運用

這個網幫到你。
http://www.hkicpa.org.hk/ebook/main.php

這個係
HKICPA e-Handbook

Volume II Financial Reporting Standards


HKAS 1 Presentation of Financial Statements
HKAS 2 Inventories.
.
HKAS 41 Agriculture





入面有好多會計準則，
而且好多新嘢都有。

希望都幫到你。




2009-01-02 13:16:35 補充：
本來想post 哂hkas 1-41 ，但佢話我過字。

咁冇計。

除咗hkas，仲有hkfrs。

2009-01-02 13:17:33 補充：
你去Volume II Financial Reporting Standards就見到

HKAS 1 Presentation of Financial Statements

HKAS 1 (Revised) Presentation of Financial Statements

HKAS 2 Inventories

HKAS 7 Cash Flow Statements

HKAS 8 Accounting Policies, Changes in Accounting Estimates and Errors

2009-01-02 13:17:46 補充：
HKAS 10 Events after the Balance Sheet Date

HKAS 11 Construction Contracts

HKAS 12 Income Taxes

HKAS 14 Segment Reporting

HKAS 16 Property, Plant and Equipment

HKAS 17 Leases

HKAS 18 Revenue

HKAS 19 Employee Benefits

2009-01-02 13:18:39 補充：
HKAS 20 Accounting for Government Grants and Disclosure of Government Assistance
HKAS 21 The Effects of Changes in Foreign Exchange Rates
HKAS 23 Borrowing Costs
HKAS 23 (Revised) Borrowing Costs
HKAS 24 Related Party Disclosures
HKAS 26 Accounting and Reporting by Retirement Benefit Plans

2009-01-02 13:19:03 補充：
HKAS 27 Consolidated and Separate Financial Statements
HKAS 27 (Revised) Consolidated and Separate Financial Statements
HKAS 28 Investments in Associates
HKAS 29 Financial Reporting in Hyperinflationary Economies
HKAS 31 Interests in Joint Ventures
HKAS 32 Financial Instruments: Presentation

2009-01-02 13:19:40 補充：
HKAS 33 Earnings Per Share

HKAS 34 Interim Financial Reporting

HKAS 36 Impairment of Assets

2009-01-02 13:19:44 補充：
HKAS 37 Provisions, Contingent Liabilities and Contingent Assets

HKAS 38 Intangible Assets

HKAS 39 Financial Instruments: Recognition and Measurement

HKAS 40 Investment Property

HKAS 41 Agriculture

2009-01-02 13:20:45 補充：
去到入面，講得好詳細。

根本入面仲詳細過dnote。
而且這d係hkicpa 出，肯定冇錯。

謝謝你的意見! 我都看過Volume II Financial Reporting Standards, 內容都很清楚, 但欠實質應用, 因我用的書是美國書, 同香港的完全唔同, 我的notes又長又難明, 有好多地方唔明... 那我只好問問同學或Tutor解決問題吧! 謝謝!