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Financial Reporting

Accounting Bulletins


No. Subject Issue Date
AB 1 Disclosure of loans to officers 8/1985
AB 3 (Revised) Guidance on disclosure of directors' remuneration 11/2017
AB 4

Guidance on the Determination of Realised Profits and Losses in the Context of Distributions Under the Hong Kong Companies Ordinance


(For ease of reference, a staff summary has been prepared by the Institute to provide an overview of the guidance set out in Accounting Bulletin 4.)

AB 5 Guidance for the Preparation and Presentation of a Business Review under the Hong Kong Companies Ordinance Cap.622 7/2014
AB 6 Guidance on the Requirements of Section 436 of the Hong Kong Companies Ordinance Cap.622 6/2015




Subject Issue Date
HKAS 12 Income Taxes – Q&A (15 June 2018) 6/2018
Disclosure of the lmpact of Adopting New HKFRSs 26/1/2005

Amendments to HKAS 39 and HKFRS 7 - Reclassification of Financial Assets


Amendments to HKAS 17 Leases – Classification of Lease of Land and Building


Applicability on HKFRS for Private Entities


Hong Kong Interpretation 5 Presentation of Financial StatementsClassification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause