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Members' Handbook

icon_content_volume icon_content_volume VOLUMES

Volume I

Professional Accountants Ordinance & By-laws, Professional Ethics & Conduct

Volume II

Financial Reporting Standards

Volume III

Auditing and Assurance Standards


  • 29 July 2021
    Update No 264
  • 25 June 2021
    Update No 263
  • 08 June 2021
    Update No 262
  • 10 May 2021
    Update No 261
  • 22 April 2021
    Update No 260
  • 20 April 2021
    Update No 259
  • 09 April 2021
    Update No 258
  • 22 March 2021
    Update No 257
  • 05 March 2021
    Update No 256
  • 29 January 2021
    Update No 255
  • 30 December 2020
    Update No 254
  • 29 December 2020
    Update No 253
  • 17 December 2020
    Update No 252
  • 15 December 2020
    Update No 251
  • 05 November 2020
    Update No 250
  • 29 October 2020
    Update No 249

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.

#Restricted to website visitors in Hong Kong only


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:  

Subscription order form

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.

* Subscribers may login here


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:


Any requests for IT related assistance regarding the new Handbook should be addressed to IT Section by email: