Important
Notice
  • In view of the unforeseen circumstances, the Hong Kong Institute of Certified Public Accountants announced that the following events will be cancelled: SQPE19111201 Examination Techniques Seminars on QP Modules (December 2019 Session) - Module A (English) and SQPE19111301 Examination Techniques Seminars on QP Modules (December 2019 Session) - Module B (Cantonese). For more details, please click here.
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Financial Reporting

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

 

 

 Subject  
 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 Interpretations Withdrawn
 Accounting Guidelines Withdrawn

 

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