Convergence of Financial Reporting Standards between Mainland and Hong Kong
Joint Declaration (6 December 2007) (Translated text*)
Annual updates on Standard Convergence
- 2008 (March 2009) (Translated text*)
- 2009 (15 December 2009) (Original text )
- 2010 (7 December 2010) (Original text)
- 2011 (10 April 2012) (Original text)
- 2012 (8 July 2013) (Original text)
- 2013 (7 April 2014) (Original text)
- 2014 (7 May 2015) (Original text)
- 2015 (6 June 2016) (Original text)
- 2016 (3 July 2017) (Original text)
- 2017 (27 September2018) (Original text)
- 2018 (18 October 2019) (Original text)
- 2019 (28 October 2020) (Original text)
- 2020 (30 September 2021) (Original text)
- 2021 (2 September 2022) (Original text)
- 2022 (20 October 2023) (Original text)
內地與香港財務報告準則趨同
準則趨同的年度更新文件
- 2008 (2009年3月) (原文)
- 2009 (2009年12月15日)(譯本*)
- 2010 (2010年12月7日)(譯本*)
- 2011 (2012年4月10日)(譯本*)
- 2012 (2013年7月8日)(譯本*)
- 2013 (2014年4月7日)(譯本*)
- 2014 (2015年5月7日)(譯本*)
- 2015 (2016年6月6日)(譯本*)
- 2016 (2017年7月3日)(譯本*)
Other related documents:
- 執行內地會計準則分析報告(中國財政部):
- COMMISSION DECISION of 12 December 2008 on the use by third countries' issuers of securities of certain third country's national accounting standards and International Financial Reporting Standards to prepare their consolidated financial statements (European Union)
- Intitute's Circular to Members dated 10 December 2010: HKEx announcement on accounting and auditing standards for mainland incorporated companies listed in Hong Kong
* If there are any differences between the original and translated text, the original text shall take effect.
如譯本的字義或詞義與原文有所出入，概以原文為準 。
