Important
Notice

Resumption of CPD workshops and sports and recreation events

After having assessed the COVID-19 situation and our hygiene and cleaning practices, we are pleased to announce that both continuing professional development (CPD) workshops and sports and recreation events with a maximum of 30 participants will be gradually resumed with immediate effect.

 

We will closely monitor the situation to determine when it is appropriate to resume other events.

 

For the latest updates from the Institute please visit the COVID-19 – CPA Information Centre.


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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 Interpretations Withdrawn
 Accounting Guidelines Withdrawn

 

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