ComparisionTableJuly
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2009 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...
ComparisionTableJuly
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2009 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...
comparison_dec12
1 Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2012 year-end Effective date HKFRS 1 Amendment Severe H ...
newadm2017
Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to accounting periods beginning on or after 1 January 2017 Standards ...
ComparisionTable072008
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2008 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...
ComparisionTable072008_1
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2008 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...
hkfrs_update20141
Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2014 year-end Effective date HKFRS 10, HKFRS 12 and HKAS ...
hkfrs-su-nov
1 Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2008 year-end Effective date HKAS 39 and HKFRS 7 Amendm ...
HKFRS_Standard_Updates
1 Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2008 year-end Effective date HKAS 39 and HKFRS 7 Amendm ...
TechWatch (Past Issues)
TechWatch (Past Issues) TechWatch (Past Issues) TechWatch is prepared by the Institute to update members on technical developments in financial reporting, auditing, regulation and business. It is inte ...
comparison_jun12
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2012 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...
comparison_ dec11
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2011 1 Title IASB equivalent Differences in Transitional Provisions Differences in ...
comparison-30june
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2011 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...
concordance_072007
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2007 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...
2008 update to JD
1 2008 Update to Joint Declaration (March 2009) Background The China Accounting Standards Committee (CASC) and the International Accounting Standard Board (IASB) signed a joint statement on 8 November ...
hkfrs-update-may
1 Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2009 year-end Effective date HKFRS 1 and HKAS 27 Amendm ...
comparison_dec14
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2014 1 Title IASB equivalent Differences in Transitional Provisions Differences in ...
comparison_Jun14
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2014 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...
comparison_dec13
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2013 1 Title IASB equivalent Differences in Transitional Provisions Differences in ...
comparison_jun13
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2013 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...
comparison_ Dec12
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2012 1 Title IASB equivalent Differences in Transitional Provisions Differences in ...
hkfrs-update-dec
1 Hong Kong Financial Reporting Standards Update Hong Kong Financial Reporting Standards Update Hong Kong Financial Reporting Standards Update Hong Kong Financial Reporting Standards Update Hong Kong ...
hkfrs-update
1 Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2010 year-end Effective date Conceptual Framework Conce ...
Position Paper
4 January 2017 The Hong Kong Institute of Certified Public Accountants (the "Institute") has completed the CPA qualifying process reform to ensure professional accountants are trained with t ...
HKFRS_Standard_Updates
1 Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2008 year-end Effective date HKAS 39 and HKFRS 7 Amendm ...
hkfrs_update0118
Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to accounting periods beginning on or after 1 January 2018 Standards ...
hkfrs-update2015
Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2015 year-end Effective date HKAS 19 (2011) Amendment Def ...
Archived material
Effective dates of Financial Reporting Council (Amendment) Ordinance On 6 May 2019 the government gazetted 1 October as the effective date of the Financial Reporting Council (Amendment) Ordinance 2019 ...