Volume II Financial Reporting Standards – IFRS Interpretations Committee Agenda Decisions
An agenda decision issued by the IFRS Interpretations Committee explains why a standard-setting project has not been added to the International Accounting Standards Board’s work plan and often includes explanatory material. The objective of including such explanatory material is to improve the consistency of application of IFRS Standards.
Agenda decisions published by the IFRS Interpretations Committee can be found here.A list of agenda decisions organised by IFRS Standard can be found here.
Salient Features
- Published in A4 size;
- Electronic and Paper-based Handbook now have identical formats;
- Free public access#to the electronic Handbook available; and
- Paper-based Handbook available by subscription.
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Members' Handbook Subscription
Institute members can access the electronic version of the Members’ Handbook at no additional charge. Non-members and students residing in Hong Kong can access by becoming our subscribers* through completing the subscription form below:
The hard copy version of the Members’ handbook (consisting of a foundation set and/updates) is available to Institute members and non-members by subscription only.
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Feedback and Assistance
We welcome your comments and feedback on the new Handbook. Comments and suggestions on the new Handbook should be addressed to Standard Setting Department by email: commentletters@hkicpa.org.hk
Any requests for IT related assistance regarding the new Handbook should be addressed to IT Section by email: itenquiry@hkicpa.org.hk
