Reference Materials

The following list links to certain reference materials on accounting related subjects (available in Adobe Acrobat format).



 Study report on the Impact of HKFRS Convergence Project

Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards

 HKFRS Convergence
Consultation Paper on a Proposed Framework for Differential Reporting (2002)
Consultation Paper on - Proposed Implementation of a Small and Medium-Sized Entity Financial Reporting Framework and Financial Reporting Standard (2004)
General purpose financial reporting in Hong Kong
SSAPs Withdraw
 Interpretations Withdrawn
 Accounting Guidelines Withdrawn