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Volume I Professional Accountants Ordinance & By-laws, Professional Ethics & Conduct
Professional Accountants Ordinance
Professional Accountants By-laws
1.101 Disciplinary Committee Proceedings Rules
1.101A - Guidelines for the Chairman and the Committee on Administering the Disciplinary Committee Proceedings Rules
1.102 Corporate Practices (Registration) Rules
1.102(sch.) Schedule to the Corporate Practices (Registration) Rules [Corporate Practices (Model Memorandum and Articl...
1.103 Corporate Practices (Professional Indemnity) Rules
Code of Ethics for Professional Accountants
S290 (Revised) Independence - Assurance Engagements
1.300 General Guidance - Explanatory foreword
1.301 Books and papers - ownership, disclosure and lien
1.302 Formation of companies by accountants
1.303 Restrictions on appointments as secretaries and directors of audit clients
1.304 Arrangements to cover the incapacity or death of a sole practitioner
1.305 Direct professional access
1.306 Guidance on reasonable steps to be taken for PII purposes
1.307 Production of audit working papers to the Securities and Futures Commission under section 179 of the Securities and Futures Ordinance
1.400 Explanatory Foreword
1.401 Review Procedures and Conduct of Members
1.500 Continuing Professional Development
1.600 Insolvency Guidance Note (1) - Scope
1.601 Insolvency Guidance Note (2) A liquidator's investigation into the affairs of an insolvent company
1.602 Insolvency Guidance Note (3) Preparation of insolvency office-holders' receipts and payments accounts
1.603 Insolvency Guidance Note (4) Disqualification of directors statutory reports
Volume II Financial Reporting Standards
Preface to Hong Kong Financial Reporting Standards
Framework for the Preparation and Presentation of Financial Statements
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
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
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
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
HKAS 33 Earnings Per Share
HKAS 34 Interim Financial Reporting
HKAS 36 Impairment of Assets
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
HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards
HKFRS 1 (Revised) First-time Adoption of Hong Kong Financial Reporting Standards
HKFRS 2 Share-based Payment
HKFRS 3 Business Combinations
HKFRS 3 (Revised) Business Combinations
HKFRS 4 Insurance Contracts
HKFRS 5 Non-current Assets Held for Sale and Discontinued Operations
HKFRS 6 Exploration for and Evaluation of Mineral Resources
HKFRS 7 Financial Instruments: Disclosures
HKFRS 8 Operating Segments
Improvements to HKFRSs
HK(IFRIC)-Int 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities
HK(IFRIC)-Int 2 Members' Shares in Co-operative Entities and Similar Instruments
HK(IFRIC)-Int 4 Determining whether an Arrangement contains a Lease
HK(IFRIC)-Int 5 Rights to Interests arising from Decommisioning, Restoration and Environmental Rehabilitation Funds
HK(IFRIC)-Int 6 Liabilities arising from Participating in a Specific Market - Waste Electrical and Electronic Equipment
HK(IFRIC)-Int 7 Applying the Restatement Approach under HKAS 29
Financial Reporting in Hyperinflationary Economies
HK(IFRIC)-Int 8 Scope of HKFRS 2
HK(IFRIC)-Int 9 Reassessment of Embedded Derivatives
HK(IFRIC)-Int 10 Interim Financial Reporting and Impairment
HK(IFRIC)-Int 11 HKFRS 2 - Group and Treasury Share Transactions
HK(IFRIC)-Int 12 Service Concession Arrangements
HK(IFRIC)-Int 13 Customer Loyalty Programmes
HK(IFRIC)-Int 14 HKAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
HK(IFRIC)-Int 15 Agreements for the Construction of Real Estate
HK(IFRIC)-Int 16 Hedges of a Net Investment in a Foreign Operation
HK(IFRIC)-Int 17 Distributions of Non-cash Assets to Owners
HK-Int 1 The Appropriate Accounting Policies for Infrastructure Facilities
HK-Int 3 Revenue - Pre-completion Contracts for the Sale of Developement Properties
HK-Int 4 Leases - Determination of the Length of Lease Term in respect of Hong Kong Land Leases
HK(SIC)-Int 10 Government Assistance - No Specific Relation to Operating Activities
HK(SIC)-Int 12 Consolidation - Special Purpose Entities
HK(SIC)-Int 13 Jointly Controlled Entities - Non-Monetary Contributions by Venturers
HK(SIC)-Int 15 Operating Leases - Incentives
HK(SIC)-Int 21 Income Taxes - Recovery of Revalued Non-Depreciable Assets
HK(SIC)-Int 25 Income taxes - Changes in the Tax Status of an Enterprise or its Shareholders
HK(SIC)-Int 27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease
HK(SIC)-Int 29 Service Concession Arrangements : Disclosures
HK(SIC)-Int 31 Revenue - Barter Transactions Involving Advertising Services
HK(SIC)-Int 32 Intangible Assets - Web Site Costs
Glossary of Terms Relating to Hong Kong Financial Reporting Standards
SME-FRF & SME-FRS Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard
AG 1 Preparation and Presentation of Accounts from Incomplete Records
AG 5 Merger Accounting for Common Control Combinations
AG 7 Preparation of Pro Forma Financial Information for Inclusion in Investment Circulars
AB 1 Disclosure of Loans to Officers
AB 3 Guidance on Disclosure of Directors' Remuneration
Volume III Auditing and Assurance Standards
Preface to Hong Kong Standards on Quality Control, Auditing, Assurance and Related Services
Glossary of Terms Relating to Hong Kong Standards on Quality Control, Auditing, Assurance and Related Services
HKSQC1 Quality Control for Firms That Perform Audits and Reviews of Historical Financial Information, and Other Assurance and Related Services Engagements
Hong Kong Framework for Assurance Engagements
HKSA 200 Objectives and General Principles Governing an Audit of Financial Statements
HKSA 200 (Revised) Objectives and General Principles Governing an Audit of Financial Statements