新准则和修订准则列表
HKFRS Update
- List of Amended Standards and Interpretations issued that are applicable to accounting periods beginning on or after 1 January 2024
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- List of New and amended Standards issued that are applicable to December 2023 year-end
- List of New and amended Standards issued that are applicable to accounting periods beginning on or after 1 January 2023
- List of Amended Standards and Accounting Guideline issued that are applicable to December 2022 year-end
- List of new and amended standards applicable to 1 Jan 2022
- List of Amended Standards issued that are applicable to December 2021 year-end
- List of Amended Standards issued that are applicable to accounting periods beginning on or after 1 January 2021
- List of new and amended Standards, Interpretations and Framework issued that are applicable to December 2020 year-end
- List of new and amended Standards and Interpretations issued that are applicable to December 2009 year-end and after
- List of new and amended Standards and Interpretations issued that are applicable to December 2010 year-end and after
- List of new and amended Standards and Interpretations issued that are applicable to December 2011 year-end and after
- List of new and amended Standards and Interpretations issued that are applicable to December 2012 year-end and after
- List of new and amended Standards and Interpretations issued that are applicable to December 2013 year-end and beyond
- List of new and amended Standards and Interpretations issued that are applicable to December 2014 year-end and beyond
- List of new and amended Standards and Interpretations issued that are applicable to December 2015 year-end and beyond
- List of new and amended Standards and Interpretations issued that are applicable to December 2016 year-end and beyond
- List of new and amended Standards and Interpretations issued that are applicable to accounting periods beginning on or after 1 January 2017
- List of new and amended Standards and Interpretations issued that are applicable to December 2017 year-end and beyond
- List of new and amended Standards and Interpretations issued that are applicable to accounting periods beginning on or after 1 January 2018
- List of new and amended Standards and Interpretations issued that are applicable to December 2018 year-end
- List of new and amended Standards and Interpretations issued that are applicable to accounting periods beginning on or after 1 January 2019
- List of new and amended Standards and Interpretations issued that are applicable to December 2019 year-end
- List of new and amended Standards, Interpretations and Framework issued that are applicable to accounting periods beginning on or after 1 January 2020
Comparison between HKFRS and IFRS
- As at 30 June 2024
- As at 31 December 2023
- As at 30 June 2023
- As at 31 December 2022
- As at 30 June 2022
- As at 31 December 2021
- As at June 2021
- As at December 2020
- As at June 2020
- As at December 2019
- As at June 2019
- As at December 2018
- As at June 2018
- As at December 2017
- As at June 2017
- As at December 2016
- As at June 2016
- As at December 2015
- As at June 2015
- As at December 2014
- As at June 2014
- As at December 2013
- As at June 2013
- As at December 2012
- As at June 2012
- As at 31 December 2011
- As at 30 June 2011
- As at 1 January 2011
- As at 1 July 2010
- As at 1 January 2010
- As at 1 July 2009
- As at 1 January 2009
- As at 1 July 2008
- As at 1 January 2008
- As at 1 July 2007
- As at 1 January 2007
- As at 1 August 2006
