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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


  • 15 July 2024
    Update No 313
  • 10 July 2024
    Update No 312
  • 09 July 2024
    Update No 311
  • 13 June 2024
    Update No 310
  • 06 June 2024
    Update No 309
  • 28 May 2024
    Update No 308
  • 25 March 2024
    Update No 307
  • 01 March 2024
    Update No 306
  • 30 January 2024
    Update No 305
  • 18 December 2023
    Update No 304
  • 13 December 2023
    Update No 303
  • 13 November 2023
    Update No 302
  • 31 October 2023
    Update No 301
  • 25 September 2023
    Update No 300
  • 26 July 2023
    Update No 299
  • 21 July 2023
    Update No 298

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: