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International Accounting Standards Board

Close coordination between the Institute and the International Accounting Standards Board is important to the success of achieving convergence of HKFRSs with IFRSs. The council of the Hong Kong Institute of Certified Public Accountants has aligned the Institute’s due processes, including the timing of issuing exposure drafts, standards and interpretations, as close as possible to the IASB’s processes as a result of its convergence policy.

IFRSs are set by the IASB, the independent standard-setting body of the International Accounting Standards Committee Foundation. IFRSs are developed following an international consultation process, involving interested individuals and organizations from around the world and with the support of an external advisory council, the Standards Advisory Committee.

The International Financial Reporting Interpretations Committee develops guidance to promote consistent practice.

Please click here to access further details about IASB.

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