search icon cross white
spacer bookmark cross
search icon
Search Tags

  Total: Bookmarks

 Bookmark(s) Click icon to add bookmark(s) to my profile

  •  Local Bookmark is Empty

 User Profile Bookmark(s)

  •  Profile is Empty
bookmark cross white
search icon cross white
search icon
Search Tags

  Total: Bookmarks

Click icon to add bookmark(s) to my profile


 User Profile Bookmark(s)


Forgot password / username Re-send activiation email Register an account Help with web login

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 March 2023
    Update No 289
  • 20 March 2023
    Update No 288
  • 27 February 2023
    Update No 287
  • 06 February 2023
    Update No 286
  • 09 January 2023
    Update No 285
  • 23 December 2022
    Update No 284
  • 15 December 2022
    Update No 283
  • 28 November 2022
    Update No 282
  • 01 November 2022
    Update No 281
  • 28 September 2022
    Update No 280
  • 27 September 2022
    Update No 279
  • 26 September 2022
    Update No 278
  • 10 August 2022
    Update No 277
  • 28 July 2022
    Update No 276
  • 04 July 2022
    Update No 275
  • 23 May 2022
    Update No 274

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: